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CIT(A) Cannot Decide on Merits Without Condoning Delay – Delhi ITAT Sets Aside Order
Case Law Details
- Case Name
- Good View Technologies Pvt Ltd Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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Good View Technologies Pvt Ltd Vs DCIT (ITAT Delhi)
Assessee filed appeal against order passed u/s 153C r.w.s.144 making additions of Rs.91,00,000/- as unexplained share capital/share application money & Rs.1,54,300/- as ad-hoc expense disallowance. An 8-day delay before Tribunal was condoned. Issue concerned a much larger delay of 8 months before CIT(A). Assessee explained that the company’s affairs were handled by Shri Rahul Gaur, who was arrested by Odisha Police on 07/12/2015 & remained in custody till March 2016. Assessee collected assessment order only on 31/10/2016 & filed...
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