ITAT Chennai Condones 45-Day Delay; NFAC Cannot Reject Appeal In-Limine When Cause Is Reasonable

S838N Maniyakkaranur Primary Agricultural Co-op. Credit Society Vs ITO (ITAT Chennai)

ITAT Chennai Condones 45-Day Delay; NFAC Cannot Reject Appeal In-Limine When Cause Is Reasonable

Chennai ITAT, in set aside the order passed by the CIT(A), NFAC, Delhi, which had dismissed the appeal in-limine on the ground of a 45-day delay in filing the appeal. The Tribunal noted that the Assessee

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