Case Law Details
Case Name : Gulshan Kukreja Vs PCIT (ITAT Dehradun)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Dehradun
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Gulshan Kukreja Vs PCIT (ITAT Dehradun)
The ITAT Dehradun condoned a delay of 2,580 days in filing the appeal for AY 2013-14, relying on the Supreme Court decision in Collector, Land Acquisition vs. Mst. Katiji & Others. The assessee submitted that communication gaps at various levels prevented the presentation of all relevant facts before the CIT(A)/NFAC. The Revenue supported the additions sustained by the lower authority. The Tribunal observed that communication gaps in the context of the newly introduced virtual hearing mechanism could not be entirely ruled out. In the interest of just...
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