Delay or Non-cooperation for Proceedings before CIT(A) not relevant for ITAT’s consideration of Delay Condonation Application: Kerala HC [Read Order]

The delay or non-cooperation in proceedings before the CIT (A) is deemed irrelevant for the ITAT's Consideration of Delay Condonation Application
Kerala High Court - Kerala HC - ITAT - Income Tax - Non-cooperation in CIT proceedings - CITA Proceedings - Taxscan

In recent ruling the Kerala High Court observed that the delay or Non-Cooperation for proceedings before Commissioner of Income Tax ( Appeals ) not relevant for Income Tax Appellate Tribunal’s consideration of delay condonation application The petitioner has approached the Court to challenge Stay Application No. 34/2023 filed in the appeal, citing the ground of…

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