SHRI SHANTILAL MALTIPORT INFRASTRUCTURE PVT. LTD.,,JAMNAGAR. vs. THE ASST. COMMR. OF INCOME TAX & THE ITO-TDS-CIRCLE-1,, JAMNAGAR
In the result, ITA No.275/Rjt/2018 is allowed for statistical purposes whereas
ITA 275/RJT/2018[2014-15]Status: DisposedITAT Rajkot01 Jun 2020AY 2014-15
Bench: Shri Waseem Ahmed & Shri Madhumita Roy)
For Appellant: Shri D. S. Varia, ARFor Respondent: Shri Suhas Mistry, Sr. D.R
Section 143(1)Section 154
2) Refusing to condone delay can result in a meritorious matter being thrown at the very threshold and cause of justice being defeated. As against this, when delay is condoned, the highest that can happen is that a cause would be decided on merits after hearing the parties.
(3)
'Every day's delay must be explained' does not mean that