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Facts
The assessee filed an appeal challenging an order passed by the CIT(A). There was a delay of 96 days in filing the appeal, for which the assessee sought condonation.
Held
The Tribunal condoned the delay, finding that the assessee had provided sufficient cause and that substantial justice should be preferred over technicalities. The appeal was restored to the CIT(A) for fresh adjudication.
Key Issues
Whether to condone the delay in filing the appeal and whether to restore the matter to the CIT(A) for fresh adjudication.
Sections Cited
250
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Income Tax Appellate Tribunal, “F” BENCH MUMBAI
Before: HON’BLE SHRI SANDEEP GOSAIN& SHRI OMKARESHWAR CHIDARA
आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण,मु�बई/ DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6.
आदेशानुसार/BY ORDER, स�ािपत �ित //True Copy//
उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई