{"id":26424,"date":"2022-04-14T18:52:21","date_gmt":"2022-04-14T13:22:21","guid":{"rendered":"https:\/\/itatonline.org\/digest\/south-eastern-coalfields-ltd-v-pcit-2022-440-itr-568-chhattisgarh-hc\/"},"modified":"2022-04-14T18:52:21","modified_gmt":"2022-04-14T13:22:21","slug":"south-eastern-coalfields-ltd-v-pcit-2022-440-itr-568-chhattisgarh-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/south-eastern-coalfields-ltd-v-pcit-2022-440-itr-568-chhattisgarh-hc\/","title":{"rendered":"South Eastern Coalfields Ltd. v. PCIT (2022) 440 ITR 568 (Chhattisgarh) (HC)"},"content":{"rendered":"<p>Where there was a delay of around eight years in filing a miscellaneous application before the Tribunal and the reason for the delay was mentioned to be the reason that the concerned officers of the assessee and its tax consultants had retired\/changed, the Tribunal was right in concluding that the same was not a sufficient reason to entertain the appeal and condone the delay. Accordingly, dismissal of the miscellaneous application by the Tribunal was correct and does not call for interference.\u00a0 (AY. 2007-08)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record \u2013 Delay of 1924 days ( Eight years)  -Condonation of delay was dismissed . [. 260A ] <\/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-26424","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6Sc","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26424","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=26424"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26424\/revisions"}],"predecessor-version":[{"id":26425,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/26424\/revisions\/26425"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=26424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=26424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=26424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}