Delay in filing of return of income granted as litigant shouldn’t suffer because of mistake of professional

ADCC Infocom Private Limited Vs Principal Chief Commissioner of Income Tax (Bombay High Court) Bombay High Court held that it is settled principle that for the mistake on the part of the professionals, the litigant should not suffer. Accordingly, condonation of delay of 36 days in filing of return of income granted. Facts- The petitioner is a company registered under the Companies Act and engaged in the business of Geospatial and Engineering Services. During F.Y. 2019-2020, the petitioner suffered a loss in its business. In case of a loss, an assessee is required to file his return within due ...