RAJAGOPAL SHANKAR,CHENNAI vs. ITO, NON CORPORATE WARD-3(2), CHENNAI

ITA 223/CHNY/2022Status: DisposedITAT Chennai11 May 2023AY 2014-152 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the assessee received the order on 05.04.2023, making the deposit deadline 05.05.2023. The demand draft dated 02.05.2023 was within this period.

What were the facts?

The assessee was directed to pay a cost of Rs. 10,000 to the Tamil Nadu State Legal Services Authority. The assessee sent a demand draft which was refused by the authority as it was beyond the 30-day time limit.

What were the issues?

Whether the demand draft for cost payment was submitted within the stipulated time limit.

AI-generated summary — verify with the full judgment below

From the records, it is seen that the assessee has received the order on 05.04.2023 and therefore, the assessee could deposit the cost up-to 05.05.2023. Apparently, the draft dated 02.05.2023 is within the given time. Accordingly, we direct Tamil Nadu State Legal Services Authority to accept the same.

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