Saturday, 1 December 2018

TAT Order Voidable For One Day Delay


Kaushik N. Tanna vs. ACIT (ITAT Mumbai)

S. 254(1)/ Rule 34(5)(c): An order passed by the Tribunal even one day after the prescribed period of 90 days from the date of hearing causes prejudice to the assessee and is liable to be recalled and the appeal posted for fresh hearing

Since, in the present case, the order has been pronounced one day beyond 90 days prescribed under the Rules, we respectfully following the order of the Hon’ble High Court discussed above, recall the order dated 09.11.2017 without going into the merits of the other grounds raised in the application, for fresh hearing

No comments:

CIT(A) cannot direct reopening of years not under appea

  Recently, the Hon’ble Income-tax Appellate Tribunal, Chennai (‘ITAT’) in the case of Mr. Chandanmal Nagaraj v. Assistant Commissioner of I...