https://www.taxtmi.com/caselaws?id=446095 ITAT Mumbai condoned a delay of 2366 days in filing appeal after finding the assessee acted in good faith, believing their advocate had filed timely when he had actually left India without filing. Regarding disallowance of VAT receivable write-off, the Tribunal noted the assessee had already offered the subsequently received VAT refund for taxation in AY 2015-16, making disallowance in AY 2012-13 tantamount to double taxation. The matter was remanded to AO for verification of this fact. Appeal allowed for statistical purposes. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 25 Nov 2023 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446095 ITAT Mumbai condoned a delay of 2366 days in filing appeal after finding the assessee acted in good faith, believing their advocate had filed timely when he had actually left India without filing. Regarding disallowance of VAT receivable write-off, the Tribunal noted the assessee had already offered the subsequently received VAT refund for taxation in AY 2015-16, making disallowance in AY 2012-13 tantamount to double taxation. The matter was remanded to AO for verification of this fact. Appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446095