Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits

Transworld Muslim University Diagnostic Centre Vs ITO (ITAT Amritsar) Chronic Delay Condoned with Cost: Appeals Revived & Remanded for Decision on Merits Amritsar ITAT condoned substantial delays and restored the appeals to CIT(A) for adjudication on merits, albeit with imposition of costs. The Assessee’s appeals before CIT(A) had earlier been dismissed u/s 249(3) for inordinate delays of 91 days (AY 2013-14) and 201 days (AY 2014-15). Further, appeals before ITAT were also filed with a delay of 277 days, attributed to non-receipt of notices due to incorrect / obsolete email ID of a form...