Chhattisgarh HC Condones 161-Day Delay, Restores ITAT Appeal on Merits

Advertisement Jagdish Prasad Singhania Vs ACIT (TDS) (Chhattisgarh High Court) The Chhattisgarh High Court heard an appeal under Section 260 of the Income Tax Act challenging the ITAT’s order refusing to condone a 161-day delay in filing an appeal against a penalty under Section 271C. The substantial question of law framed was whether the ITAT was justified in dismissing the appeal by holding that no sufficient cause had been shown for the delay. The Assessing Officer, by assessment order dated 29.12.2016, made an addition of Rs. 14,11,167 under Section 69(C) and disallowed Rs. 50,000...