Delay, Non-cooperation with CIT(A) Irrelevant for ITAT’s Condonation

Neerikode Service Co-Operative Bank Ltd Vs ITO (Kerala High Court)

Introduction: The Neerikode Service Co-Operative Bank Ltd contested against the Income Tax Officer (ITO) before the Kerala High Court, questioning the ITAT’s decision on a delay issue. The case revolved around the condonation of delay concerning proceedings before the Commissioner of Income Tax (Appeals) [CIT(A)]. Herein lies an examination of the Kerala HC’s ruling and its implications on tax litigation.

Please become a Premium member. If you are already a Premium member, login here to access the full content.