The tribunal emphasized that substantial justice should prevail over technicalities and accepted the appellant's reasons for the delay
The Mumbai Bench of Income Tax Appellate Tribunal(ITAT)condoned the delay in filing an appeal by the assessee due to ongoing rectification efforts and the death of its Chartered Accountant(CA) and restored the matter to Commissioner of Income Tax(Appeals)[CIT(A)] for fresh hearing.Shree Sejal Tower Co-operative Housing Society Limited,the appellant-assessee, filed its return of income on March…
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