Mittal Park Co-Op Housing Society Ltd, Mumbai vs. Commissioner of Income Tax, (A), Delhi
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 1029/MUM/2022[2012-13]Status: DisposedITAT Mumbai29 Nov 2022AY 2012-13
Bench: Shri Vikas Awasthy & Shri Gagan Goyalmittal Park Co-Opp. Housing Society Ltd. 44, Mittal Park, Janardhan Mhatra Marg, Ruiapark, Juhu-Mumbai-400049. Pan: Aaaam2918E ...... Appellant Vs. Commissioner Of Income Tax (Appeals), (National Faceless Appeal Centre), Delhi. ..... Respondent Appellant By : Sh. Manoj Mahimkar Respondent By : Sh. Dilip K. Shah, Sr.Dr Date Of Hearing : 01/09/2022 Date Of Pronouncement : 29/11/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre (For Short ‘Nfac’), Delhi Dated 06.04.2022 Under Section 254 Of The Income Tax Act, 1961 (For Short ‘The Act’) For A.Y. 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Honourable Commissioner Of Income Tax- (Appeal), Nfac, Delhi, [Hon. Cit- (A)] Has Erred On The Fact & In The Circumstances Of The Case & In The Law Declining To Condone The Delay In Filing The Appeal.
For Appellant: Sh. Manoj MahimkarFor Respondent: Sh. Dilip K. Shah, Sr.DR
Section 143(1)Section 143(1)(a)Section 249(2)Section 254Section 80PSection 80P(2)(d)
…eing interpreted liberally, it cannot be so liberally that it is without any justification, since condonation of delay in a mechanical or routine manner will jeopardize the legislative intent behind Section 5. 11. In N. Balakrishnan v. M. Krishnamurthy [1998] 7 SCC 123 the Hon'ble Supreme Court has held that as long as the conduct of the applicant does not, on the whole, warrant to castigate him as an irresponsible litigant, generally, the delay can be condoned. The Hon'ble Supreme Court has observed that during these days when everybody is fully occupied with his avocation of life an omission to adopt such extra…
