Inadvertent mistake without any malafide intention: ITAT condones Delay

Vasanthan Mukundan Peedikakkandy Vs ACIT (ITAT Pune) At the outset, we note that this appeal was filed with a delay of 931 days before the CIT(A). An affidavit filed explaining the said delay which is reproduced by the CIT(A) in impugned order at page Nos.11 to 13. On perusal of the same, we note that the assessee is subjected to tax audit u/s 44AB of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) and have been deducting TDS and filing the returns on quarterly basis without fail. Further, we also note that the assessee received e-mail communication intimating the levy of R...