Case Law Details
Case Name : Shimoga Urban Development Authority Vs ITO (ITAT Bangalore)
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All ITAT ITAT Bangalore
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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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