ITAT Condones Delay Due to Rectification Efforts and CA’s Death, Restores Case to CIT(A) [Read Order]

The tribunal emphasized that substantial justice should prevail over technicalities and accepted the appellant's reasons for the delay
ITAT - Income Tax Appellate Tribunal - ITAT mumbai - Condones Delay - ITAT Condones Delay - CA's Death - CIT(A) - TAXSCAN

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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