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2016 (3) TMI 1124 - ITAT MUMBAICondonation of delay - Held that:- Considering the material facts available on record, more specifically, the reasons of delay, as the employee, who was earlier handling the tax matters of the assessee company, while leaving the job of the assessee company, did not handover the relevant papers either to the assessee or to the next person, which caused delay, cannot be overlooked, therefore, considering the totality of facts, supported by an affidavit, and the factual matrix, by taking a lenient view, the delay is condoned. The assessee is also directed to remain vigilant in future. Before we part with, it is made clear that the delay in the present appeal has been condoned to the peculiar facts of the case, therefore, may not be quoted as precedent.
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