https://www.taxtmi.com/caselaws?id=755730 ITAT allowed condonation of delays of 1,999 days and 536 days in filing appeals to the CIT(A), finding that the assessee's explanation-that the representative had purportedly filed the appeals and the lapse was discovered only after receiving a recovery notice-constituted sufficient and reasonable cause. The Tribunal held the representative's lapse could not be imputed to the assessee, the delay was neither willful nor inordinate, and there was no mala fides. Exercising powers under the relevant provision, ITAT condoned the delays and admitted the appeals for adjudication. en-us Mon, 24 Jun 2024 00:00:00 +0530 Mon, 29 Sep 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755730 ITAT allowed condonation of delays of 1,999 days and 536 days in filing appeals to the CIT(A), finding that the assessee's explanation-that the representative had purportedly filed the appeals and the lapse was discovered only after receiving a recovery notice-constituted sufficient and reasonable cause. The Tribunal held the representative's lapse could not be imputed to the assessee, the delay was neither willful nor inordinate, and there was no mala fides. Exercising powers under the relevant provision, ITAT condoned the delays and admitted the appeals for adjudication. Case-Laws Income Tax Mon, 24 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755730