Inadvertent Error in Form 35 to seek condonation Can’t Kill Appeal: ITAT Delhi

Seema Goel Vs CIT(Appeals) (ITAT Delhi) Inadvertent Error in Form 35 to seek condonation Can’t Kill Appeal -30-Day Delay Not Fatal – ITAT Delhi Sends Appeal Back for Fresh Hearing The grievance of Assessee was that CIT(A) dismissed her appeal on the ground that there was a delay of 30 days in filing Form 35 & no explanation for condonation was filed. Assessee submitted that in Form 35, by inadvertent mistake, she had ticked “No” in the column for delay though in fact there was a short delay of 30 days. CIT(A) did not provide her any opportunity to explain the reasons for delay &...