Kerala HC Condones 676-Day ITAT Appeal Delay Due to Auditor Lapse

Mallelil Industries Pvt. Ltd. Vs PCIT (Kerala High Court) Core Issue. Whether a delay of 676 days in filing an appeal before the ITAT could be condoned when the assessee attributed the delay to lapses on the part of its former auditors and a bona fide belief that the appeal had been filed. Facts. The assessee received the order of the Commissioner (Appeals) on 24.08.2022 but the appeal before the ITAT was filed with a delay of 676 days. In the condonation application, the assessee explained that it was relying upon its tax auditors and professional advisors and bona fide believed that t...