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ITAT Condones Delay Caused by Professional’s Error; Matter Remanded for Fresh Hearing
Case Law Details
- Case Name
- MNP Associates Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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MNP Associates Vs ITO (ITAT Mumbai)
Quantum Appeal Missed by Mistake— Professional’s Oversight in Filing Appeal Not Malafide: ITAT Condoned Delay & Restores Both Orders for Fresh Hearing
Present appeals arise from orders dated 20/03/2025 & 15/04/2025 passed by NFAC for AY 2018-19. In ITA No. 5474/Mum/2025, there was delay of 93 days. Assessee submitted that the impugned quantum order was mistakenly believed by its tax professional to have already been appealed. Appeal was therefore filed only against the penalty order. This was stated to be a bonafide mistake without any malice. ...






