{"id":48786,"date":"2024-12-01T14:21:16","date_gmt":"2024-12-01T08:51:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/krishna-kumar-nathani-sons-huf-v-acit-2024-206-itd-480-231-ttj-967-raipur-trib\/"},"modified":"2024-12-01T14:21:16","modified_gmt":"2024-12-01T08:51:16","slug":"krishna-kumar-nathani-sons-huf-v-acit-2024-206-itd-480-231-ttj-967-raipur-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/krishna-kumar-nathani-sons-huf-v-acit-2024-206-itd-480-231-ttj-967-raipur-trib\/","title":{"rendered":"Krishna Kumar Nathani &#038; Sons (HUF) v. ACIT (2024) 206 ITD 480 \/231 TTJ 967 (Raipur) (Trib.)"},"content":{"rendered":"<p>Assessee-HUF claimed deduction under section 54F.\u00a0 Assessing Officer as well as Commissioner (Appeals) disallowed assessee&#8217;s claim. Appeal is\u00a0 delayed with 17 days and sought for condonation of delay.The asseessee contended that karta\u00a0 is an elderly person of 72 years of age and was not well at time of filing of appeal and was under serious illness thereby helpless in signing appeal papers and filing appeal.\u00a0 Assessee paid fee for appeal before due date of filing of appeal. Dismissing the appeal the Tribunal held that\u00a0 since fee for appeal was already paid before due date of filing of appeal and assessee had failed to come forth with any plausible explanation elaborating acceptable reasons leading to delay in filing appeal, delay in filing appeal is not\u00a0 condoned. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 253 :  Appellate Tribunal-Appeals-Delay of 17 days-Appeal fees was paid before due date of filing-No reasonable explanation for delay-Appeal is dismissed. [S. 54F] <\/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-48786","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cGS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48786","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=48786"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48786\/revisions"}],"predecessor-version":[{"id":48787,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48786\/revisions\/48787"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}