The ITAT considered the delay in filing the appeal of 233 days ...
Appeal Tribunal condoned the delay in filing an appeal caused by CA's negligence. Opportunity for justice granted.
June 22, 2024
Case Laws Income Tax AT
The ITAT considered the delay in filing the appeal of 233 days due to the CA's gross negligence. The CA failed to inform the Society about orders, resulting in a huge outstanding demand. The Society, unaware of orders, only acted after bank accounts were attached. The CA neglected to file appeals timely, causing further issues. The ITAT found the Society not at fault, granting relief for the counsel's negligence. The appeal was allowed for statistical purposes to address the injustice suffered by the assessee.
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