{"id":17517,"date":"2021-05-01T15:28:20","date_gmt":"2021-05-01T09:58:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dolphin-metal-india-ltd-v-ito-2021-431-itr-666-gujhc\/"},"modified":"2021-09-12T16:54:54","modified_gmt":"2021-09-12T11:24:54","slug":"dolphin-metal-india-ltd-v-ito-2021-431-itr-666-gujhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dolphin-metal-india-ltd-v-ito-2021-431-itr-666-gujhc\/","title":{"rendered":"Dolphin Metal (India) Ltd. v. ITO (2021) 431 ITR 666\/ 280 Taxman 21 (Guj)(HC)"},"content":{"rendered":"<p>Appellate Tribunal dismissed the\u00a0 appeal for non-prosecution on December 12, 2014. The assessee filed a miscellaneous application on May 23, 2017 for recall of the order. The Tribunal declined to condone the delay and restore the appeal and dismissed the appeal for non-prosecution. On a writ\u00a0 the Court held \u00a0that the order passed by the Tribunal declining to condone the delay and restore the appeal and its order dismissing the appeal for non-prosecution were quashed and set aside. The original appeal filed for the assessment year 2006-07 was to be restored.( AY. 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal \u2013  Duties- Delay in filing appeal -Tribunal cannot dismiss appeal for non-prosecution[ S.253,254(2),  ITAT R. 24, Art , 226  ]  <\/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-17517","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4yx","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17517","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=17517"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17517\/revisions"}],"predecessor-version":[{"id":21560,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/17517\/revisions\/21560"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=17517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=17517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=17517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}