{"id":10725,"date":"2020-03-22T06:50:00","date_gmt":"2020-03-22T06:50:00","guid":{"rendered":"http:\/\/itatonline.org\/digest\/emsons-organics-ltd-v-dcit-2020-180-itd-762-chd-trib\/"},"modified":"2020-05-29T13:02:48","modified_gmt":"2020-05-29T13:02:48","slug":"emsons-organics-ltd-v-dcit-2020-180-itd-762-chd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/emsons-organics-ltd-v-dcit-2020-180-itd-762-chd-trib\/","title":{"rendered":"Emsons Organics Ltd. v. DCIT (2020) 180 ITD 762\/ 203 TTJ 1(UR) (Chd.)(Trib.)"},"content":{"rendered":"<p><strong>\u00a0<\/strong>Assessee-company filed appeals against orders of CIT(A) after delay of 615 days. The delay was stated that assessee company lying closed since 2012 had only two directors who were husband and wife and they remained pre-occupied due to life threatening health problems of husband; that company being defunct existed on strength of one semi-literate employee. \u00a0Tribunal condoned the delay and directed the CIT (A)\u00a0 to decide on merit. (AY. 2005-06, 2009-10 to 2012-13 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 253 : Appellate Tribunal\u2013Delay of 615 days\u2013Health problem\u2013 Delay  is condoned. [S. 253(3)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10725","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2MZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10725"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10725\/revisions"}],"predecessor-version":[{"id":11649,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10725\/revisions\/11649"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}