Held that the delay of 551 days in filing an appeal before CIT(A) is condoned, with the direction to pay cost of Rs 1000 to each appeal to be paid to Prime Minister’s National Relief fund with in a period of 30 days form the date of the order. CIT(A) is directed to decide the appeal on merits. (AY.2017-18)
Satish Bandapelly v. ITO (2024)116 ITR 77 (SN)(Hyd)(Trib)
S. 254(1) : Appellate Tribunal-Powers-Delay of 551 days in filing an appeal before CIT(A) is condoned-Directed to pay cost of Rs 1000 to each appeal to be paid to Prime Minister’s National Relief fund with in a period of 30 days form the date of the order. [S. 147 246A, 250(6), 271AAC(1), 271B 271F]