Delay in filing appeal before Commissioner condoned on account of reasonable cause shown

General Lifescience Distributors Vs CIT (ITAT Mumbai) ITAT Mumbai held that delay of 33 months in filing appeal before Commissioner condoned on account of reasonable cause and outbreak of Covid-19. However, an amount of Rs. 51,000 directed to be deposited in the Prime Minister’s National Relief Fund (PMNRF). Facts- The present appeal is preferred by the assessee against the orders passed by the Commissioner of Income-tax u/s. 250 of the Income-tax Act, 1961, for the year 2012–13, whereby, the Commissioner upheld the assessment order passed u/s. 144 read with Section 147 as well as the pen...