Bonus Payment Allowed Because Evidence Showed Payment Before Due Date

Gourav Bhargava Vs ACIT (ITAT Indore)

The assessee appealed against the order dated 09.12.2024 of the Commissioner of Income Tax (Appeals), Delhi, which upheld additions made in the intimation issued under section 143(1) for Assessment Year 2023-24. The appeal before the Tribunal was delayed by 23 days. The assessee filed an application supported by an affidavit explaining that the delay was due to time taken to prepare the case accurately, asserting absence of negligence or mala fide intention. The Department raised no objection. The Tribunal noted that section 253(5) permits cond

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