Delay in Income Tax Appeal: HC Orders Decision on Condonation, Stays Recovery

Manoj K V Vs ITO (Kerala High Court) The petitioner challenged an assessment order and related penalty orders by filing rectification applications, which were rejected by the authority. Subsequently, the petitioner filed appeals against those rejections along with stay petitions. One of the appeals was filed with a delay, for which a delay condonation petition was submitted. Meanwhile, recovery proceedings were initiated against the petitioner while these applications and appeals were pending. The court, after hearing both parties, directed the competent authority to consider the delay condona...