Mistake by counsel: ITAT condoned delay on Precedent in Penalty Case

Mukesh Mittal Vs DCIT (ITAT Chandigarh) Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has remanded two appeals filed by assessee Mukesh Mittal back to the Commissioner of Income Tax (Appeals) [CIT(A)]. The appeals concerned penalties levied under Section 271(1)(c) of the Income Tax Act, 1961, for Assessment Years 2005-06 to 2007-08 and 2009-10. The primary issue before the ITAT was the CIT(A)’s refusal to condone a significant delay in filing the appeals. The Assessing Officer (AO) had imposed penalties after making additions to Mittal’s income following assessments under...