{"id":52576,"date":"2025-04-05T10:52:34","date_gmt":"2025-04-05T05:22:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pramila-keshav-dalvi-v-ito-2024116-itr-81-snpunetrib\/"},"modified":"2025-04-05T10:52:34","modified_gmt":"2025-04-05T05:22:34","slug":"pramila-keshav-dalvi-v-ito-2024116-itr-81-snpunetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pramila-keshav-dalvi-v-ito-2024116-itr-81-snpunetrib\/","title":{"rendered":"Pramila Keshav Dalvi v. ITO (2024)116 ITR 81 (SN)(Pune)(Trib)"},"content":{"rendered":"<p>Held that\u00a0 the delay of two years is\u00a0\u00a0 condoned\u00a0 and CIT(A) is directed to decide on merits. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1) : Appellate Tribunal-Powers-Delay of two years in filing an appeal before CIT(A) is  condoned-CIT(A) is directed to decide on merits. [S.45, 133(6), 148]  <\/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-52576","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dG0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52576","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=52576"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52576\/revisions"}],"predecessor-version":[{"id":52577,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52576\/revisions\/52577"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}