K. P. NANJUNDI VISHWAKARMA,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), BENGALURU
In the result, all the appeals of the assessee are partly\nallowed for statistical purposes
ITA 425/BANG/2024[2013-14]Status: DisposedITAT Bangalore29 May 2024AY 2013-14
For Respondent: Shri D.K. Mishra, CIT-DR
Section 132Section 139(4)Section 143(3)Section 153ASection 154Section 246ASection 271(1)(c)Section 274
Charitable Trust v. Dy. CIT\n(280 ITR 357) and held that mixing up of papers with other\npapers are sufficient cause for not filing the appeal in time.\nThe Madras High Court further observed that the\nexpression \"sufficient cause\" should be interpreted to\nadvance substantial justice. Therefore, advancement of\nsubstantial justice is the prime factor while considering the\nreasons