Delay in filing of appeal condoned in absence of any deliberate/ intentional/ gross negligence

Nimesh Kanubhai Topiwala Vs DCIT (ITAT Surat)

ITAT Surat held that the delay in filing appeal before ld CIT(A)/ NFAC is not deliberate or intentional or gross negligence on part of assessee and hence the same is condoned.

Facts- Central Processing Centre (CPC), Bangalore while processing the return of assessee made disallowance u/s. 40(a)(ia) of the Income Tax Act, 1961 @ 30% of professional fees and salary expenses, reported in audit report for want of deduction of tax at

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