Chennai District Coop Union Limited v. Income Tax Officer
Case brief
What is this about?
Petition to condone a 117-day delay in filing a tax case appeal against an Income Tax Appellate Tribunal order for assessment year 2019-20. The court, satisfied with the reasons in the supporting affidavit, allowed the petition and directed the Registry to number the appeal and list it for admission.
What did the court decide?
Delay of 117 days condoned; Registry directed to number the tax case appeal and list it for admission if papers are otherwise in order.