Answers On Topic: condonation of delay
ASSESSEE FILED APPEAL WITH ITAT AFTER DELAY OF 1300 DAYS WHICH WAS DUE TO ADVISE GIVEN BY CA NOT TO FILE . LATER DURING PENALTY PROCEEDINGS , NEW LEGAL COUNSEL ADVISED TO FILE QUANTUM APPEAL IN ITAT AS LEGAL ISSUES WERE INVOLVED. HENCE APPEAL WITH APPLICATION FOR CONDONATION AND AFFIDAVIT WAS FILED . RELIANCE WAS PLACED ON APEX COURT DECISION IN THE CASE OF COLLECTOR. LAND ACQUISITION 167 ITR 471 AND 3 JURISDICTIONAL ITAT DECISIONS IN FAVOUR WERE CITED. DELAY FOR CONDONATION WAS REJECTED AND APPEAL WAS DISMISSED. WHILE DOING SO ,NONE OF THESE DECISIONS WERE CONSIDERED AND FOR REJECTION…
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As per the order of the Honourable Supreme Court, any appeal due for filing between 15.03.2020 and 28.02.2022 may be filed within 90 days from 01.03.2022. My query is whether in such as case, the appellant is required to file an application for condonation of delay. If yes, whether an affidavit is also required to be filed. Kindly guide.
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Sir, A company regd under sec 8 of the Companies Act, doing statistical research wants to apply u/s 35(1)(iii) of Income Tax Act. Prescribed form for getting approval be adviced. whether it can be applied for the year 2020-21. condonation is required, kindly advice.
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Appeal by I.T.A.T was dismissed due to 'Non-Prosecution' on 13/07/2015 since no adjournment application was filed nor anyone on behalf of appellant appeared on 13/07/2015. The Appellant is basically agriculturist . The advocate engaged for appeal before I.T.A.T had expired. Appellant came to know about Tribunal order recently. If M.A. is filed with Affidavit explaining the above facts and application for condonation of delay, what is the possibilities of accepting the same, keeping in mind the delay of 7 years and particularly provision of Section 254(2) . Kindly give case laws.
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CONDONATION FOR DELAY IN FILING ITAT APPEAL