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![ITAT Holds Bona Fide Belief and Lack of Technical Knowledge Constitute Sufficient Cause, Condones 972-Day Delay by 71-Year-Old Assessee [Read Order] ITAT Holds Bona Fide Belief and Lack of Technical Knowledge Constitute Sufficient Cause, Condones 972-Day Delay by 71-Year-Old Assessee [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102737-itat-bona-fide-belief-lack-of-technical-knowledge-constitute-sufficient-cause-condones-taxscan.webp)
ITAT Holds Bona Fide Belief and Lack of Technical Knowledge Constitute Sufficient Cause, Condones 972-Day Delay by 71-Year-Old Assessee [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) has condoned a delay of 972 days in filing an appeal by Mr. Kirtikumar Champaklal...
![ITAT Holds Bona Fide Belief and Lack of Technical Knowledge Constitute Sufficient Cause, Condones 972-Day Delay by 71-Year-Old Assessee [Read Order] ITAT Holds Bona Fide Belief and Lack of Technical Knowledge Constitute Sufficient Cause, Condones 972-Day Delay by 71-Year-Old Assessee [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/750x450_2102737-itat-bona-fide-belief-lack-of-technical-knowledge-constitute-sufficient-cause-condones-taxscan.webp)
ITAT Holds Bona Fide Belief and Lack of Technical Knowledge Constitute Sufficient Cause, Condones 972-Day Delay by 71-Year-Old Assessee [Read Order]
The ITAT condoned a 972-day delay in filing an appeal by a 71-year-old assessee, holding that his bona fide belief and lack of technical knowledge constituted sufficient cause and that substantial justice must prevail over procedural technicalities.











![GST Dept cannot Deny ITC to Buyer if Selling Dealer’s Registration Cancelled Post-Transaction: Allahabad HC [Read Order] GST Dept cannot Deny ITC to Buyer if Selling Dealer’s Registration Cancelled Post-Transaction: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/500x300_2102712-gst-dept-itc-to-registration-cancelled-post-transaction-allahabad-hc-taxscan.webp)


![No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order] No Error Apparent on Record: AAR Rejects Rectification Request over GST Rate on Body-Building Activity [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102513-aar-rectification-request-gst-rate-body-building-activity-taxscan.webp)
![Supreme Court Dismisses ₹244-Crore Service Tax Demand Against Bharti Airtel Over Employee Call allowance Scheme [Read Order] Supreme Court Dismisses ₹244-Crore Service Tax Demand Against Bharti Airtel Over Employee Call allowance Scheme [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/750x450_2102493-employee-call-allowance-scheme-service-tax-demand-supreme-court-taxscan.webp)
![Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order] Non-Service of SCN: Gauhati HC Sets Aside ₹16.37 Lakh Service Tax Demand, Orders Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102204-fresh-adjudication-taxscan.webp)
![Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order] Service Tax Demand u/s 73(1) of Finance Act: Calcutta HC allows Payment in 8 Instalments, Lifts Account Attachment Subject to Conditions [Read Order]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102160-calcutta-high-court-service-tax-demand-finance-act-taxscan.webp)
![Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order] Service Tax Not Payable on Use of Foreign Technology or Trademarks Not Registered Under Indian Law: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/500x300_2101876-cestat-chennai-service-tax-foreign-technology-taxscan.webp)
![No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order] No Service Tax on Book Reversal Entries, Security and Electricity Deposits u/s Section 67 of Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101299-service-tax-reversal-entries-electricity-deposits-deposits-section-67-of-finance-act-taxscan.webp)
![No Gross Negligence or Lack of Bona Fides by Importer: Delhi HC Condones Delay in Filing Appeal Before CESTAT [Read Order] No Gross Negligence or Lack of Bona Fides by Importer: Delhi HC Condones Delay in Filing Appeal Before CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/750x450_2102498-bona-fides-delhi-hc-condones-delay-cestat-taxscan.webp)


Kavi Priya
![Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order] Service Tax Not Payable on liquidated damages collected from supplier on account of non-performance of the contracts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Bangalore-Service-Tax-liquidated-damages-Taxscan.jpg)
Yogitha S. Yogesh
Rupesh Sharma


Saagarika Gopinath
Navasree A.M







