CIT(A) directed to condone delay as it is alleged that addition is based on incorrect reporting by auditor

ABS Fujitsu General Pvt. Ltd. Vs DCIT (ITAT Bangalore)

ITAT Bangalore directed CIT(A) to condone delay of 484 days in filing of an appeal and consider the issue on merits as it is alleged that the addition is made due to incorrect reporting by auditor.

Facts- The assessee is a private limited company engaged in the business of Heating, Ventilation and Air Conditioning activities and performs AMC services. The return of the assessee was processed u/s. 143(1) of the Income Tax Act, 1961 in which an addition of Rs. 44,84,06,342/-was made. The assessee filed a p

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