Delay due to CA’s mistaken belief: Income Tax Appeal delay condoned

Saviynt India Pvt. Ltd. Vs DCIT (ITAT Bangalore) ITAT Bangalore held that delay of 38 days caused due to mistaken belief of Chartered Accountant (CA) is a sufficient cause and hence condonable. Accordingly, delay condoned and appeal to be decided on merits. Facts- Assessee received a communication u/s. 143(1)(a) of The Act wherein there was a proposal to add a sum of Rs. 54,399,871/– to the returned income being goods and service tax refund received. The assessee submitted a response on 30/5/2022 opposing the above adjustment as it was claimed that it is a refund of surplus goods and service...