Appeals Restored After Dismissal for Non-Condonation of Delay

Tamil Nadu State Apex Fisheries Co-operative Federation Limited Vs ITO (ITAT Chennai) Appeals Dismissed in Limine Revived: ITAT Restores Matters Where Reassessment Done Under Wrong PAN The Chennai Bench of the ITAT, in Tamil Nadu State Apex Fisheries Co-operative Federation Ltd. v. ITO (AYs 2013-14, 2014-15 & 2016-17), dealt with appeals that were dismissed in limine by the CIT(A) for non-filing of condonation petitions. The assessee, a statutory federation, contended that reassessment proceedings were wrongly initiated under an incorrect PAN (status shown as “Firm”), whereas it had be...