Delay of 563 Days in Appeal Condoned Due to Change in Management: ITAT Delhi

Sonepat Central Co-operative Bank Ltd. Vs ACIT (ITAT Delhi)

Negligence of Officials Should Not Defeat Justice- Change of Management Justifies Delay – Substantial Delay of 563 Days Condoned

Assessee, a co-operative society engaged in banking activities, filed appeal against the order of CIT(A), NFAC, Delhi dated 28.07.2023, which had upheld the assessment framed u/s 143(3) for AY 2016-17. The appeal before the Tribunal was delayed by 563 days. Along with the appeal, Assessee filed an application for condonation of delay supported by affidavit of Shri Jai Pr

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