Lack of Legal Understanding & Consultant’s Technological Limitations: ITAT denied Condonation of delay

Inderjit Singh Manchanda Vs CIT (ITAT Mumbai) Introduction: In the recent decision by the Income Tax Appellate Tribunal (ITAT) Mumbai in the case of Inderjit Singh Manchanda vs. CIT, the tribunal addressed an application for condonation of delay of 451 days concerning an appeal for penalty proceedings. This article provides an in-depth analysis of the case, examining the reasons for delay, arguments presented by both parties, and the tribunal’s decision to dismiss the condonation application. Detailed Analysis: The applicant-assessee, Inderjit Singh Manchanda, sought condonation of a del...