Appeal Restored After Clerical Error by Consultant Led to Wrong Delay Declaration

Vishnu Ganpat Gaikwad Vs ITO (ITAT Pune) Clerical Error in Form 35 Shouldn’t Kill Appeal: Tribunal Sends Matter Back to CIT(A)- CIT(A) Cannot Dismiss in Limine: Must Decide Merits u/s 250(6) Assessee, an agriculturist & one of several Vahivatdars in a large land acquisition dispute, filed appeal before ITAT with a delay of 258 days. Condonation application explained that more than ₹62 crore of enhanced compensation had been blocked in FDRs since 2016 due to challenge by SLAO before Bombay High Court, causing continuous litigation, multiple proceedings before Charity Commissioner & ...