Criteria for Condonation of Delay in Filing the Income Tax Appeal

Last updated: 28 June 2021
Quick Summary
This Income Tax Appellate Tribunal (ITAT) ruling addresses the condonation of a 9-day delay in filing an appeal. The Tribunal condoned the delay, citing reasons beyond the appellant's control, such as the time taken to collect necessary documents. The decision emphasises that such delays, when supported by cogent reasons, should be accepted to ensure substantial justice and allow appeals to be heard on their merits.

Court :
ITAT Hyderabad

Brief :
This appeal filed by the assessee is directed against CIT(A), Kurnool’s order dated 23/12/2019 for AY 2016-17 involving proceedings u/s 143(3) of the Income Tax Act,1961 ; in short “the Act” on the following grounds:

Citation :
ITA No. 249/H/2020

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