Appeal memo filed without a Condonation Application for a belated appeal is liable to be rejected.
The Jharkhand High Court dismissed the department’s appeal, ruling that a delayed condonation application not filed with the appeal memo cannot rectify defects if submitted later. The department sought to overturn the Judicial Member and Accountant Member of the Income Tax Appellate Tribunal (ITAT), Ranchi Bench, Ranchi’s order for various assessment years. The department argued…
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