This article discusses the appeal filed by Daya Sapra against the order passed by the ITO Ward-23(2), New Delhi, for the Assessment Year 2008-09, highlighting procedural delays and tribunal decisions.
The appellant, Daya Sapra, contested the Income Tax Appeal Tribunal’s decision related to the assessment year 2008-09, which involved significant delays in filing and procedural nuances.
The appeal was delayed by 906 days, attributed to the appellant’s unawareness of the order’s issuance due to administrative oversights and the subsequent COVID-19 lockdown. Despite these delays, the tribunal considered the circumstances and decided to condone the delay, highlighting the importance of vigilance in legal rights and the impact of the pandemic on judicial processes.
The tribunal’s decision focused on the absence of material support for the appellant’s claims by the accountant in charge, which led to the dismissal of the application for condonation of delay. The tribunal emphasized the necessity of substantiating claims with appropriate documentation and the implications of failing to do so.
This case serves as a critical reminder of the importance of maintaining accurate records and timely communication with legal authorities, especially in complex tax matters. The decision underscores the tribunal’s approach to delays caused by extraordinary circumstances like the pandemic while reinforcing the principle that legal rights must be vigilantly pursued.
ITA No. 280/Del/2021 – Daya Sapra vs. ITO Ward-23(2), New Delhi for Assessment Year 2008-09
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