Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention

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.

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