Corporate TaxArticle·24 April 2026
Delay Condonation Reopened
By J the App
Executive Summary
While inordinate delay without proper explanation justifies rejection at the threshold, courts may still intervene where denial of condonation effectively extinguishes a statutory remedy, particularly when substantive claims are backed by binding precedent.
Procedural lapses can be cured where interests of justice so demand.
Issues for Determination
The central issue was whether the ITAT was justified in rejecting condonation of a 542-day delay du...
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