Client cannot suffer for CA’s lapse – Mumbai ITAT restores appeals dismissed for 179-day delay

Advertisement Hafizullah Farukh Chaudharr Vs ITO (ITAT Mumbai) In a significant relief to the assessee, the Mumbai ITAT set aside orders of the CIT(A) dismissing appeals solely on the ground of 179-day delay and restored the matters for fresh adjudication, observing that the assessee deserves one more opportunity in the interest of justice and fair play. The assessee’s appeals for AYs 2020-21 and 2022-23 were dismissed by the CIT(A) after rejecting the application for condonation of delay without adjudicating the issues on merits. The additions challenged included alleged unexplained cash...