{"id":41284,"date":"2024-04-04T14:21:30","date_gmt":"2024-04-04T08:51:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/play-games-24x7-p-ltd-v-dy-cit-2023101-itr-241-mum-trib-2\/"},"modified":"2024-04-04T14:21:30","modified_gmt":"2024-04-04T08:51:30","slug":"play-games-24x7-p-ltd-v-dy-cit-2023101-itr-241-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/play-games-24x7-p-ltd-v-dy-cit-2023101-itr-241-mum-trib-2\/","title":{"rendered":"Play Games 24\u00d77 P. Ltd. v Dy. CIT (2023)101 ITR 241 (Mum) (Trib)"},"content":{"rendered":"<p>The Hon\u2019ble Tribunal held that the Cross Objection filed by the Department was delayed by more that 2 years for which neither condonation of delay application filed nor any reason was explained by the Revenue. Thus, the appeal was barred by limitation. (AY.2014-15, 2015-16).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 253 : Appellate Tribunal-Delay in filing appeal-No condonation of delay application-No reasons explained by the department-Appeal barred by limitation.[S. 254(1)] <\/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-41284","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-aJS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41284","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=41284"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41284\/revisions"}],"predecessor-version":[{"id":41285,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/41284\/revisions\/41285"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=41284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=41284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=41284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}