ITAT Mumbai Condones 937-Day Appeal Delay for Elderly having health issues

Hydroair Tectonics PCD PCD Limited Vs ACIT (ITAT Mumbai) Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has condoned a significant delay of 937 days in an appeal filed by M/s Hydroair Tectonics PCD Limited for the assessment year 2018-19. The Tribunal’s decision, pronounced today, emphasizes the principle of prioritizing substantial justice over technicalities, particularly in light of the challenges posed by the COVID-19 pandemic and the advanced age of the company’s directors. The case arose after the assessee’s appeal was dismissed by the National Faceless Appeal Cent...