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Communication of ITAT Order to CA Does Not Constitute Service on Assessee: Bombay HC
Case Law Details
- Case Name
- Neelam Ajit Phatarpekar Vs ACIT (Bombay High Court): Miscellaneous Civil Application No. 491 of 2024
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Neelam Ajit Phatarpekar Vs ACIT (Bombay High Court)
The Bombay High Court addressed two Miscellaneous Civil Applications filed in connected Income Tax Appeals seeking condonation of delay in filing the appeals. The applicant, an assessee and legal heir of her late husband, contended that the delay of forty days in filing the appeals was bona fide since the certified copy of the Income Tax Appellate Tribunal’s (ITAT) order dated 14 September 2016 was received only on 17 May 2024. One appeal was filed by the applicant in her individual capacity and another as legal heir of her...
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