ITAT Mumbai condones 4,855-Day Delay Due to Non-Service of Appellate Order

Oceanic Marketing Agencies India Limited Vs DCIT (OSD) (ITAT Mumbai) 13-Year Delay Condoned—CIT(A) Order Never Served; Dept Itself Gave Effect to AY 2007-08 ITAT Order After 11 Years; On Merits, Gains Held Capital Gains & 14A Disallowance Deleted Condonation of Delay (4855 days) Tribunal found the Assessee’s explanation fully supported by documentary evidence. As seen from emails dated 06.11.2012 & 02.01.2025, the Assessee believed the AY 2008-09 appeal before CIT(A) was still pending, even 13 years later. The Department could not produce proof of service of CIT(A)’s order dated ...