Appeals Restored After Delay Condoned Due to Consultant Lapse

Surendra Sumatilal Sancheti Vs ITO (ITAT Pune) Counsel’s Lapse Can’t Kill Statutory Remedy: Delay Condoned & All Quantum–Penalty Appeals Revived Pune ITAT condoned the delay and restored six appeals (three quantum & three penalty u/s 271(1)(c)) which were earlier dismissed in limine by NFAC-CIT(A) on limitation. The Assessee, an individual trader, had filed appeals against reassessment orders u/s 147 r.w.s. 144B as well as penalty orders u/s 271(1)(c). However, CIT(A) dismissed all appeals without examining merits, solely on the ground of delay. Before ITAT, the Assessee filed an...