Search: condonation of delay

2 results for “condonation of delay”+ Section 268Aclear

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Section 268A2 Penny Stock2

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S.EFFERVESCENT COMMERCIAL PVT LTD

ITAT/104/2021HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 268A

condonation of delay and we find except for 2 placing reliance on an Office Memorandum issued by the CBDT dated 16th September, 2019, there is no explanation for the inordinate delay. Learned standing counsel for the revenue would submit that by the said Office Memorandum dated 16th September, 2019, in case of assessees claiming bogus LTCG/STCL through penny stock

PRINCIPAL COMMISSIONER OF INCOME TAX-9, KOLKATA vs. SHRI SITA RAM KEDIA

The appeal stands disposed of and the substantial questions of law

ITAT/8/2022HC Calcutta05 Sept 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Supratim Bhattacharya Date : September 5, 2022. Appearance: Mr. Amit Sharma, Adv. … For Appellant Ga/1/2022 The Court : We Have Heard Mr. Amit Sharma, Learned Standing Counsel For The Appellant. Though Notice Has Been Served On The Respondent None Appears For Respondent. There Is A Delay Of 135 Days In Filing The Appeal. We Have Perused The Affidavit Filed In Support Of The Application & We Find That Sufficient Cause Has Been Shown For Not Being Able To Prefer The Appeal Within The Period Of Limitation. For Such Reason, The Delay In Filing The Appeal Is Condoned & The Application Is Allowed.