https://www.taxtmi.com/caselaws?id=446855 ITAT Mumbai allowed condonation of delay in filing appeal before CIT(A) despite 33-month delay. Assessment order was passed ex-parte under sections 144 and 147. Assessee's director was detained in UK from March 2018 to October 2021, preventing appeal filing. Though one-year gap existed after director's return before filing appeal in December 2022, ITAT considered genuine circumstances including COVID-19 exclusion period declared by SC. CIT(A) had dismissed appeal in limine without merit consideration. ITAT set aside CIT(A)'s order and remanded for merit-based decision, directing deposit of Rs. 51,000 in PMNRF within 30 days, emphasizing substantial justice requires proper adjudication. en-us Wed, 22 Nov 2023 00:00:00 +0530 Wed, 13 Dec 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446855 ITAT Mumbai allowed condonation of delay in filing appeal before CIT(A) despite 33-month delay. Assessment order was passed ex-parte under sections 144 and 147. Assessee's director was detained in UK from March 2018 to October 2021, preventing appeal filing. Though one-year gap existed after director's return before filing appeal in December 2022, ITAT considered genuine circumstances including COVID-19 exclusion period declared by SC. CIT(A) had dismissed appeal in limine without merit consideration. ITAT set aside CIT(A)'s order and remanded for merit-based decision, directing deposit of Rs. 51,000 in PMNRF within 30 days, emphasizing substantial justice requires proper adjudication. Case-Laws Income Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446855