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Internal Government Process No Ground for Delay Condonation

Case Law Details

Case Name
Shimoga Urban Development Authority Vs ITO (ITAT Bangalore)
Date of Judgement/Order
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Shimoga Urban Development Authority Vs ITO (ITAT Bangalore) Delay Is Deadly: No Sympathy for Government Delay:- Bangalore ITAT Refuses to Condone Lapse by Urban Development Authority- Limitation Law Applies Equally to State Bodies: Approval Delays Not a “Sufficient Cause”: ITAT Bangalore Takes Strict View Bangalore ITAT “B” Bench, in Shimoga Urban Development Authority Vs ITO (ITA No. 57/Bang/2024, AY 2019-20; order dated 31.01.2025), dismissed the appeal of Assessee-authority as not maintainable on account of uncondoned delay of 74 days in filing the appeal before Tribunal. Assessee,...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,493

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