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Belated Payment of Tribunal Cost Not Fatal to Appeal: ITAT Hyderabad
Case Law Details
- Case Name
- Meenakshi Infrastructures (P) Ltd Vs ACIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Hyderabad
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Meenakshi Infrastructures (P) Ltd Vs ACIT (ITAT Hyderabad)
Belated Payment of Tribunal’s Cost Not Fatal – CIT(A) Erred in Dismissing Appeal -ITAT Restores Case with Additional Cost of ₹20,000 -Substantive Justice Over Technicality –
Hyderabad Tribunal dealt with whether CIT(A) was justified in dismissing appeal solely because assessee deposited Tribunal-directed cost belatedly.
The case was in second round of litigation. Earlier, ITAT in ITA No.353/Hyd/2024 (order dated 11.07.2024) had remanded matter to CIT(A) on condition that assessee must pay ₹5,000 to Prime Mini...
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