{"id":61589,"date":"2026-07-02T09:59:10","date_gmt":"2026-07-02T04:29:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ravindra-singh-v-ito-2025-234-ttj-239-smc-agratrib\/"},"modified":"2026-07-02T09:59:10","modified_gmt":"2026-07-02T04:29:10","slug":"ravindra-singh-v-ito-2025-234-ttj-239-smc-agratrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ravindra-singh-v-ito-2025-234-ttj-239-smc-agratrib\/","title":{"rendered":"Ravindra Singh v. ITO (2025) 234 TTJ 239 (SMC) (Agra)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>A delay of 24 days in filing the appeal was condoned as the email communication went into the spam\/junk folder and was seen by the assessee only after some days. Penalty levied under section 271(1)(b) was deleted as the failure to comply with the notice was due to a strike by the Tax Bar Association on the first scheduled date.\u00a0 \u00a0(AY.2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\nS. 271(1)(b): Penalty-Failure to comply with notices-Strike by the Tax Bar Association on the first schedule date-Penalty was deleted-Delay of 24 days in filing of appeal was condoned. [S. 142(1), 253(5), 273B <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61589","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g1n","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61589","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=61589"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61589\/revisions"}],"predecessor-version":[{"id":61590,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61589\/revisions\/61590"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61589"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61589"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61589"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}