The Income Tax Officer, Corporate Ward 2(1), Chennai. Vs. The Electronics Corporation of Tamil Nadu Limited

Parties Involved

Facts Summary

The appeal by the Revenue is arising out of the order of the Commissioner of Income Tax (Appeals)-6, in ITA No.133/CIT(A)-6/18-19 dated 03.03.2020. The assessment was framed by the Assistant Commissioner of Income Tax, Corporate Circle, Chennai for the assessment year 2016-17 u/s. 143(3) of the Income Tax Act, 1961. The order of CIT(A) was communicated to the office of CIT on 12.06.2020. The appeal before the Tribunal was filed on 12.01.2024. The limitation period from 12.06.2020 will start from 11.08.2020, thereby there is a delay of 1250 days (correct computation of delay period is 1248 days).…

Legal Issues

• 1. Whether the delay of 1250 days in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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