{"id":22909,"date":"2021-11-24T13:21:48","date_gmt":"2021-11-24T07:51:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rameshbhai-v-prajapati-v-dcit-2021-188-itd-773-ahd-trib\/"},"modified":"2021-11-24T13:21:48","modified_gmt":"2021-11-24T07:51:48","slug":"rameshbhai-v-prajapati-v-dcit-2021-188-itd-773-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rameshbhai-v-prajapati-v-dcit-2021-188-itd-773-ahd-trib\/","title":{"rendered":"Rameshbhai V. Prajapati v. DCIT (2021) 188 ITD 773 (Ahd.) (Trib.)"},"content":{"rendered":"<p>Held that due to ill health and also previous tax consultant of assessee had not attended tax matter satisfactorily. Application against ex parte order passed on account of non-prosecution, keeping in view of rule 24 of Income-tax Appellate Tribunal, 1963, delay in filing Miscellaneous Application was to be condoned. Referred Dolphin Metal (India) Ltd. v. ITO (SPA No 7163 of 2019 dt. 16-2-2021\u00a0 (Guj.)(HC). (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Delay in filing miscellaneous application-Ex parte order-ill health-Delay was condoned. [ITAT R. 24] <\/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-22909","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5Xv","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22909","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=22909"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22909\/revisions"}],"predecessor-version":[{"id":22910,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/22909\/revisions\/22910"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=22909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=22909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=22909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}