Emerald Mineral Exim Pvt. Ltd., Cuttack vs Principal CIT, Cuttack

Last updated: 17 December 2020
Quick Summary
The Income Tax Appellate Tribunal (ITAT), Cuttack Bench, has admitted an appeal filed by Emerald Minerals Exim Pvt. Ltd. against an order from the Principal CIT, Cuttack. The appeal was filed 6 days late, but the tribunal condoned the delay, citing sufficient cause. The tribunal referenced a High Court ruling that short delays should be excused when the assessee gains nothing from the delay. The appeal will now be heard on its merits.

Court :
ITAT Cuttack Bench

Brief :
This is an appeal filed by the assessee against the order u/s.263 ofthe Act of the Pr. CIT, Cuttack dated 30.3.2018 for the assessment year 2013-14.

Citation :
ITA No.265/CTK/2018

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