Rectification of defect in the challans for payment of Tribunal fees cannot be considered as delay in filing of the appeal.
Last updated: 06 March 2021
Court :
ITAT Kolkata
Brief :
The assessee vide its application seeks permission to withdraw the impugned appeal for the reason that, it has opted for the scheme under “Vivad Se Vishwas Scheme, 2020”.
Citation :
ITA 653/KOL/2020
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Published in Income Tax
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