The Pr. Commissioner of Income Tax -9 v. Yamato Logistics India Pvt. Ltd.
Case brief
What is this about?
In ITA 184/2019, the Court condoned delay in filing and refiling the appeal. The tax effect of the impugned order was found to be below the monetary limit prescribed under Notification No.3/2018, dated 11th July 2018, and the appeal was dismissed as not pressed.
What did the court decide?
Delay in filing and refiling the appeal was condoned; the appeal was dismissed as not pressed due to tax effect being below the monetary limit.