{"id":42956,"date":"2024-05-17T17:29:47","date_gmt":"2024-05-17T11:59:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rakesh-metal-tubes-v-ito-2023-198-itd-1-smc-mum-trib\/"},"modified":"2024-05-17T17:29:47","modified_gmt":"2024-05-17T11:59:47","slug":"rakesh-metal-tubes-v-ito-2023-198-itd-1-smc-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rakesh-metal-tubes-v-ito-2023-198-itd-1-smc-mum-trib\/","title":{"rendered":"Rakesh Metal &#038; Tubes. v. ITO (2023) 198 ITD 1 (SMC ) (Mum) (Trib.)"},"content":{"rendered":"<p>Held that \u00a0assessee&#8217;s father was suffering from multiple ailments during period of delay and remained hospitalized which was beyond control of assessee and all there facts were sufficient cause with assessee not to file appeal in time. Delay was condoned and directed CIT(A) to decide on merits. (AY. 2019-20 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)-Powers-Delay of 54 months-Father hospitalised-Delay is condoned-Directed the CIT(A) to decide on merits. [S. 250] <\/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-42956","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-baQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42956","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=42956"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42956\/revisions"}],"predecessor-version":[{"id":42957,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42956\/revisions\/42957"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}