No Malafide Intention in not Filing Appeals before CIT(A) within Limitation: ITAT condones 112- Day Delay [Read Order]
The tribunal, citing Collector Land Acquisition v. Mst. Katiji & Ors., ruled that the appeal delay was justifiable and not the assessee's fault
By Varda Marakkar - On September 2, 2024 1:06 pm - 2 mins read
In a recent case, the Income Tax Appellate Tribunal ( ITAT ) of Bangalore condoned the delay in filing appeals before Commissioner of Income Tax (Appeals) [CIT(A)] by an assessee, noting that the delay was caused not out of malafide intention but due to misguidance from the assessee’s tax consultant. The case involved the delay…
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