https://www.taxtmi.com/caselaws?id=763975 The ITAT Bangalore allowed condonation of 38-day delay in filing appeal before CIT(A). The assessee's chartered accountant, while busy with overseas clients' returns, mistakenly filed response on online portal under misapprehension about nature of proceedings rather than filing proper appeal. ITAT found this constituted sufficient cause rather than carelessness, noting the delay was nominal and CIT(A) had taken overly pedantic approach. The detailed affidavit explaining circumstances satisfied requirements for condonation despite cryptic initial explanation in Form 35. en-us Mon, 30 Dec 2024 00:00:00 +0530 Wed, 01 Jan 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763975 The ITAT Bangalore allowed condonation of 38-day delay in filing appeal before CIT(A). The assessee's chartered accountant, while busy with overseas clients' returns, mistakenly filed response on online portal under misapprehension about nature of proceedings rather than filing proper appeal. ITAT found this constituted sufficient cause rather than carelessness, noting the delay was nominal and CIT(A) had taken overly pedantic approach. The detailed affidavit explaining circumstances satisfied requirements for condonation despite cryptic initial explanation in Form 35. Case-Laws Income Tax Mon, 30 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763975