1 Day Delay is not a Delay in filing Income Tax Appeal Belatedly: ITAT restores Gratuity Addition Matter to CIT(A) [Read Order]
As per section 9(1) of The General Clauses Act, 1897 the first day in a series of days or any other period of time is excluded and hence the delay of 1 day is not a delay in filing the appeal belatedly
By Navasree A.M - On November 29, 2024 4:47 pm - 2 mins read
In a recent ruling, the Vishakapatanam bench of Income Tax Appellate Tribunal ( ITAT ) has ruled that the 1 day delay is not a delay in filing the income tax appeal belatedly. The bench restored the gratuity addition matter to the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee – appellant, Vaddadi Madhusudana Rao…
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