Service of order to CA without express authorization cannot absolve service to assessee

Neelam Ajit Phatarpekar Vs ACIT (Bombay High Court) Bombay High Court held that in absence of express authorization, thus service upon the Chartered Accountant [CA] do not absolve the Tribunal of serving the copies of the order upon the assessee. Thus, appeal allowed and delay condoned. Facts- The two Miscellaneous Civil Applications filed in the Income Tax Appeals seek condonation of delay in its institution, on the ground that the delay is bonafide and since the certified copy of the order of the Tribunal, against which the appeals are filed were received on 17.05.2024, and there is a delay ...