S. 253 : Appellate Tribunal-Condonation of delay-Commissioner (Appeals)-Form of appeal and limitation-Delay in filing appeal due to in-built E-filing portal of Department-Assessee not benefitted by the delay-Order was set aside. [S. 246, 249]

S. 253 : Appellate Tribunal-Appeal-Company in respect of which Corporate Insolvency Resolution Process Ongoing-Appeal filed after Commencement of Moratorium period-Not maintainable-Liberty to Assessing Officer to prefer appeal afresh after moratorium period over. [Insolvency and Bankruptcy Code, 2016, S. 14]

S. 253 : Appellate Tribunal-Delay in filing Appeal-Due to Pandemic situation Supreme Court excluding period from 15-3-2020 till 28-2-2022 for the purpose of counting limitation-Delay was condoned.

S. 253 : Appellate Tribunal-Delay in filing appeal is due to non service of assessment order-Delay was condoned.[S.41(1)]

S. 253 : Appellate Tribunal-Corporate debtor-Moratorium period-Appeal of the Revenue-Cross appeals-Institution of suit against corporate debtor-Permission obtained from National Company Law Tribunal was furnished-Appeal of Revenue was dismissed-which was prohibited under Section 14 of Insolvency and Bankruptcy Code, 2016, it deserved to be dismissed and appeal filed by assessee also deserved to be dismissed, as it did not furnish any permission obtained from National Company Law Tribunal. [Insolvency and Bankruptcy Code, 2016, S, 14, 238]

S. 253 : Appellate Tribunal-Ex-parte order-Condonation of delay-In action on the part of the Authorised Representative-Delay of 627 days was condoned. [S. 253(5)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Capital gains-Cannot be assessed as sale consideration-New source of income-Jurisdiction of CIT(A) does not extend to introducing altogether new source of income. [S. 250]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Delay-Neither intentional nor deliberate-Delay was condoned-Directed the CIT(A) to decide the appeal on merits. [S. 250, 254(1)]

S. 251 : Appeal-Commissioner (Appeals)-Powers Delay in filing-Dismissal of appeal-Delay condoned-Directed to adjudicate on merits. [S.200A(1), 234E, 250]

S. 250: Appeal-Commissioner (Appeals)-Ad-Hoc disallowance-Security expenses-Addition was deleted.