Appeal may be condoned for receipt of order by casual worker who left

Brief of the Case Assessee unaware of penalty order as the same received by a casual worker who left, is a sufficient cause for late filing of appeal – ITAT ITAT Mumbai held In the case of M/s. National Pharmaceuticals vs. ITO that there is no straight jacket formula can be applied to check sufficient reasons for late filing of appeal. It will depend on the facts and circumstances of the particular case. In this case the reason for late filing was that assessee was not aware of the penalty order as the penalty order was received by some casual worker that also left company. It was held that ...