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Bangalore ITAT Condones 78-Month Delay to Prevent Double Taxation; Restores Matter to AO
['Author Info', 'Name', 'Qualification', 'Company', 'Location', 'Articles Published', 'View Full Profile', 'More Ca Vijayakumar Shetty', 'August']
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AdvertisementHibiscus Hospitality Services Vs ITO (ITAT Bangalore) Bangalore ITAT Condones 78-Month Delay to Prevent Double Taxation; Restores Matter to AO The Bangalore ITAT condoned an extraordinary delay of 78 months in filing the appeal against an intimation u/s 143(1), holding that the assessee had furnished a detailed and satisfactory explanation for the delay.
The Tribunal noted that the assessee had been continuously pursuing rectification before the AO & CPC, filed multiple rectification applications and grievances, faced difficulties during the COVID-19 period, & eventually approached ...