The Tribunal observed that the CIT(A)'s approach was unduly rigid, noting that the law does not mandate the outright rejection of an appeal based solely on a missing application for condonation
In a recent ruling, the Income Tax Appellate Tribunal ( ITAT ) of Chennai remanded a dismissed appeal following the dismissal of the said appeal being due to both “non-prosecution simpliciter” and non-condonation of delay. This appeal, concerning assessment years from 2016-17 to 2021-22, was brought by the assessee/appellant, Medavakkam Vattara Nadargalikkiya Sangam, a Tamil…
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