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Not intentional or mala fide delay in filing of an appeal is condonable
Case Law Details
- Case Name
- Punjab State Warehousing Vs ITO (ITAT Amritsar)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Amritsar
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Punjab State Warehousing Vs ITO (ITAT Amritsar)
ITAT Amritsar held that appellant being a government undertaking is required to take necessary permission for filing of an appeal from its head office. Delay in getting the permission resulted into delay in filing of an appeal. Such not intentional or mala fide delay should be condoned.
Facts- The assessee has preferred the present appeal mainly on the ground that CIT(A) has failed to appreciate that there was sufficient cause for delay in filing the appeal from 01.04.2014 to 17.07.2014 before CIT(A). However, the same was not co...
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