condonation of delay – smeaccountant

ITAT Condoned 524-Day Delay as Assessee Was Unaware of Assessment Order

The Income Tax Appellate Tribunal (ITAT) Mumbai has officially condoned a 524-day delay in the filing of an appeal by a taxpayer who claimed total ignorance of their assessment order.…

Prasenjit Bhowmik June 1, 2026

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ITAT Restores Appeal as Taxpayer Could Not Respond to SCN Due to Illness

Judicial Relief for Taxpayers Amid Medical EmergenciesThe Income Tax Appellate Tribunal (ITAT) recently issued a landmark ruling in favor of a taxpayer, restoring an appeal that had been dismissed due…

Prasenjit Bhowmik June 1, 2026

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ITAT Overturns 700-Day Delay Penalty Over Misdirected Tax Notices

ITAT overturned a 700-day delay penalty due to misdirected tax notices, prioritizing taxpayer rights and fair procedure over strict timelines.

Prasenjit Bhowmik June 1, 2026

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ITAT Condonation Ruling: Prioritizing Substantial Justice Over Procedural Delays

The Income Tax Appellate Tribunal (ITAT) recently issued a landmark ruling, condoning a nearly three-year delay in filing an appeal after the taxpayer cited erroneous professional advice as the primary…

Prasenjit Bhowmik May 31, 2026

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Judicial Scrutiny: Consumer Protection Cases Face Procedural Hurdles and Precedent Review

Discover how a national commission allowed delayed consumer protection appeals to proceed, navigating procedural hurdles in India's legal system.

Prasenjit Bhowmik May 26, 2026

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Legal Battle Over IBC Appeal Delay Highlights Procedural Hurdles

Explore the NCLAT's review of a delayed IBC appeal, highlighting the procedural challenges faced by Excel Arcade Private Limited against Unity Small Finance...

Prasenjit Bhowmik May 24, 2026