Delay of 902 days condoned by considering complexity of Income Tax Laws: ITAT

Gulmohar Distributors Pvt Ltd Vs ITO (ITAT Kolkata) Conclusion: In present facts of the case, the condonation of delay was allowed for 902 days by placing its reliance over the Judgments of Hon’ble Supreme Court and it was observed that Income-tax law is a complex subject and meeting its compliance requirements is dependent on services by experts of the subject matter. Accordingly the delay was condoned and the appeal was allowed on merits. Facts: The said appeal was filed by the assessee against the order of Ld. CIT(A)-12, Kolkata vide Appeal No. 84/CIT(A)-12/Kol./Ward-9(2)/2016-17 dated 10...