Long Appeal Delay Condoned Due to Bona Fide Pursuit of Rectification

Vatsalya B Wing Co-Operative Housing Society Ltd. Vs ITO (ITAT Mumbai) ITAT Mumbai: Long Delay in Appeals Condoned Where Assessee Bona Fide Pursued Grievance/Rectification Remedy The Mumbai ITAT (SMC Bench) condoned extraordinary delays ranging from about 8 to 11 years in filing appeals against intimations issued under section 143(1) for AYs 2011-12, 2013-14, 2014-15 and 2015-16 in the case of a co-operative housing society claiming deduction under section 80P. The Tribunal held that: The assessee was not negligent but was diligently and consistently pursuing remedies through grievances/rect...