Delay in filing of appeal condoned since delay not deliberate or intentional: ITAT Surat

Power Equipment Company Vs ADIT (ITAT Surat) ITAT Surat held that the delay in filing the appeal before CIT(A) is not deliberate or intentional or due to gross negligence on the part of the assessee. Accordingly, delay of more than 2 years condoned and matter remanded back to CIT(A). Facts- Assessee filed return on 27.01.2021, declaring total income of Rs.4,94,690/-. The ADIT, CPC processed the return and issued intimation u/s 143(1) of the Act on 03.11.2021. The CPC has computed the total income of Rs.8,40,570/- and raised demand of Rs.54,010/-. The assesse filed appeal before CIT(A) on 22.12...