ITAT condones delay of 2191 days caused due to Staff

In this case ITAT held that a liberal approach has to be adopted by the appellate authorities, where delay has occurred for “bona fide reasons” on the part of the assessee or the Revenue in filing the appeals. In matters concerning the filing of appeals, in exercise of the statutory right, a refusal to condoned the delay can result in a meritorious matter being thrown out at the threshold, which may lead to miscarriage of justice. The reasons of delay, as the employee, who was earlier handling the tax matters of the assessee company, while leaving the job of the assessee company, d...