Not intentional or mala fide delay in filing of an appeal is condonable

Punjab State Warehousing Vs ITO (ITAT Amritsar)

ITAT Amritsar held that appellant being a government undertaking is required to take necessary permission for filing of an appeal from its head office. Delay in getting the permission resulted into delay in filing of an appeal. Such not intentional or mala fide delay should be condoned.

Facts- The assessee has preferred the present appeal mainly on the ground that CIT(A) has failed to appreciate that there was sufficient caus

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