25-Day Appeal Delay Due to Election Code of Conduct and Staff Ill Health: ITAT Restores Matter to CIT (A) [Read Order]

The condonation application and affidavit cited staff illness and the election code of conduct as the reasons for the delay
ITAT - ITAT Bangalore - Appeal Delay - Election Code of Conduct - Staff Ill Health - Commissioner of Income Tax - taxscan

The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has restored the matter to the Commissioner of Income Tax (Appeals) following a 25-day delay in the appeal, which was attributed to the condonation application and affidavit citing staff illness and the election code of conduct. The Additional/Joint Commissioner of Income Tax (Appeals)…

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