Case Law Details
Case Name : M/s Lahoti Overseas Ltd. Vs DCIT (ITAT Mumbai)
Related Assessment Year :
Courts :
All ITAT ITAT Mumbai
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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 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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