{"id":16700,"date":"2021-04-14T11:42:45","date_gmt":"2021-04-14T06:12:45","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sandeep-kumar-jain-v-acit-2020-184-itd-276-delhitrib\/"},"modified":"2021-04-14T11:42:45","modified_gmt":"2021-04-14T06:12:45","slug":"sandeep-kumar-jain-v-acit-2020-184-itd-276-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sandeep-kumar-jain-v-acit-2020-184-itd-276-delhitrib\/","title":{"rendered":"Sandeep Kumar Jain v. ACIT (2020) 184 ITD 276 (Delhi)(Trib.)"},"content":{"rendered":"<p>The appeal of the assesseee\u00a0 was delayed of 92 days on ground that Chartered Accountant was not available when order was received. Dismissing the appeal the Appellate Tribunal held that\u00a0 averments made in application were not supported by any affidavit either of assessee or its Chartered Accountant appeal was dismissed in limine, as barred by limitation, being defective. (AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Delay of 92 days-Averments made in the application for condonation of delay was not supported by any affidavit either of assessee or  Chartered Accountant-Appeal was  dismissed. <\/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":[21],"tags":[],"class_list":["post-16700","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4lm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16700","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=16700"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16700\/revisions"}],"predecessor-version":[{"id":16701,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16700\/revisions\/16701"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}