Search: condonation of delay

8 results for “condonation of delay”+ Section 273Bclear

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Section 271C13 Section 2068 Penalty7 TDS7 Addition to Income6 Section 271(1)(b)5 Section 133A4 Section 206C4 Survey u/s 133A

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs. INCOME TAX OFFICER (TDS), WARD SHIMLA

ITA 98/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh09 Feb 2026AY 2017-18

Bench: the Ld. CIT(A) came to be dismissed without adjudication on merits, primarily on the ground that there was delay in filing of the appeal and that the assessee failed to respond to the notices issued by the Ld. CIT(A).

For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Abhinav Bijwaria, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 194CSection 201Section 201(1)Section 271C

condonation of delay, a liberal approach is to be adopted so as to advance substantial justice, particularly where no mala fide intention is attributable to the assessee. The Hon’ble Supreme Court has repeatedly held that the expression “sufficient cause” should receive a liberal construction. 7. In the present case, the assessee is a Government department and the explanation furnished

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs. INCOME TAX OFFICER (TDS), WARD SHIMLA

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs. INCOME TAX OFFICER (TDS), WARD SHIMLA

M/S BNK INVESTMENTS,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

SMT. RENU JAIN,ZIRAKPUR vs. ITO-WARD-3(3), CHANDIGARH

SH. SAURABH KAUSHIK,PANCHKULA vs. ITO, WARD 2(1), CHANDIGARH

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA