Sufficient cause in filing delay explained u/s 5 of Limitation Act: ITAT remanded matter

Datanet Ecommerce Service Pvt. Ltd. Vs AO (ITAT Kolkata) In the matter abovementioned ITAT remanded the matter to AO after observing that assessee has explained sufficient cause in filing delay. Present appeals filed by assessee before CIT (A) against the order passed u/s 143 (1). It is the case of the assessee had been allotted two PANs since AY 2002-03 and the assessee filed income tax return under one PAN No. and Second PAN was inactive. While applying for GST assessee inadvertently mentioned second PAN instead of first PAN who was infect active. Hence GST was alloted with 2nd PAN (Inactive...