Bombay ITAT Condones 363-Day Delay: Email Mishap Leads to Remand of Entire Group Appeals

Shipra Fabrics Private Limited Vs DCIT (ITAT Mumbai) Present group of appeals filed by Assessee-companies of the same group pertain to various Assessment Years ranging from 2010-11 to 2016-17. There was a delay of 363 days in filing these appeals. Assessee submitted that during first appellate proceedings, vide acknowledged letter dated 27/02/2019, it had intimated CIT(A) regarding change of its e-mail id. However, notices of hearing & impugned appellate orders were all dispatched to the old email id appearing in PAN data belonging to an employee who left the organisation in 2016. As a res...