Rules of limitation are not meant to destroy the right of parties but to see that parties do not resort to dilatory tactics, states ITAT

Last updated: 13 September 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that rules of limitation are designed to prevent parties from using dilatory tactics, rather than to obstruct justice. In this case, the CIT(A) had dismissed an appeal due to a delay in filing, without considering its merits. The ITAT restored the matter to the CIT(A), granting the assessee another opportunity to present their case on its merits.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-Meerut dated 21.05.2018 for Assessment Years 2009-10.

Citation :
ITA No.6610/Del/2018

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