Case Law Details
Shree Swamy Samarth Vs ITO (ITAT Mumbai)
ITAT Mumbai held that as there was no malafide or deliberate in action on the part of the assessee in filing the appeal with delay of 387 days before the Ld. CIT(A). Accordingly, it was directed to CIT(A) to condone the delay.
Facts- This appeal has been preferred by the assessee against order passed by Ld. Commissioner of Income-tax (Appeals) contesting that CIT(A) has erred in not condoning the delay of 387 days in filing the appeal before him and appeal has been rejected as not admitted.
Conclusion- We find that the delay has been caused mainly due to the dispute of the assessee society with one of its members and thereafter in taking decision by the Society involving many members. Thereafter delay has occurred in filing appeal due to mistake on the part of the Chartered Accountant. Relying on the decision cited above, we are of the opinion that there is no malafide or deliberate in action on the part of the assessee in filing the appeal with delay of 387 days before the Ld. CIT(A). Accordingly, we direct the Ld. CIT(A) to condone the delay in filing appeal before him and admit the appeal for adjudication on merit in accordance with law after considering the submission of the assessee. The grounds of appeal by the assessee are allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
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