{"id":48782,"date":"2024-12-01T14:20:24","date_gmt":"2024-12-01T08:50:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vardhanapu-manikumari-smt-v-ito-2024-206-itd-1-vishakha-trib\/"},"modified":"2024-12-01T14:20:24","modified_gmt":"2024-12-01T08:50:24","slug":"vardhanapu-manikumari-smt-v-ito-2024-206-itd-1-vishakha-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vardhanapu-manikumari-smt-v-ito-2024-206-itd-1-vishakha-trib\/","title":{"rendered":"Vardhanapu Manikumari (Smt.) v. ITO (2024) 206 ITD 1 (Vishakha) (Trib.)"},"content":{"rendered":"<p>CIT (A)\u00a0 dismissed\u00a0 the appeal ex parte. On appeal the Tribunal held that\u00a0 there was no compliance from assessee to notices issued and served on assessee in view principles of natural justice, matter\u00a0 is\u00a0 remitted back to file of Commissioner (Appeals) to afford assessee another opportunity of being heard and to pass order on merits. Delay of 51 days in filing the appeal is condoned.\u00a0 (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 251 : Appeal-Commissioner (Appeals)-Powers-Delay of 51 days condoned-Ex-parte order-Gifts-Matter is remanded to the file of CIT(A) to decide on merits. [S.56(2) (vii)(b),  253] <\/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-48782","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cGO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48782","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=48782"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48782\/revisions"}],"predecessor-version":[{"id":48783,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48782\/revisions\/48783"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}