ITAT condones Delay of 163 days as Section 143(1) Intimation received late

Indian Overseas Bank (Mah) Employees Co-op Credit Society Ltd Vs CIT (Appeals) (ITAT Mumbai) Assessee filed appeal before the Ld.CIT(A) manually and electronically on 09/12/2019 after a delay of 163 days which was not accepted by the Ld.CIT(A) as no reason was adduced in Form 35. The Ld.CIT(A) dismissed the appeal on the ground that the assessee has failed to explain the delay in filing the appeal and that there was no sufficient cause for the delay. Aggrieved, the assessee is in appeal before ITAT. Assessee submitted that there was no delay in filing the appeal as intimation under section 143...