21 results for “condonation of delay”+ Section 271Dclear
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Bench: Id. CIT(A)-2, Udaipur on 02.07.2019. The order confirming the levy of penalty was passed by ld. CIT(A)-2, Udaipur dated 18.09.2023 u/s 250 of the Income Tax Act, 1961. The order, as per current practice, was not served on the assessee through post. The said order was also uploaded on e-filing portal of the assessee. Accordingly, assessee was required to file an appeal before the Hon'ble ITAT on or before 17.11.2023, being 60 days from the date of receipt of order. However, the present appea
condonation of delay with following prayer. ‘’A penalty order was passed on 27.06.2019 for AY 2014-15 by ld. JCIT, Central Range, Udaipur levying the penalty u/s 271D of the Act. An appeal against such order was preferred before Id. CIT(A)-2, Udaipur on 02.07.2019. The order confirming the levy of penalty was passed