Delay Condonation Request Overlooked by CIT(A): ITAT Restores Appeal

Saffron INC Vs ITO (ITAT Mumbai) In the case of Saffron INC vs. ITO, the Income Tax Appellate Tribunal (ITAT) Mumbai reviewed an appeal challenging the 25/06/2024 order issued by the Commissioner of Income Tax (Appeals) – NFAC, Delhi for AY 2012-13. The primary issue was that the CIT(A) dismissed the appeal without condoning the delay, despite the assessee filing a request for condonation along with Form 35. The assessee claimed that an affidavit explaining the delay was submitted, but the CIT(A) stated that no such request had been filed. ITAT found that this request might have been overloo...