https://www.taxtmi.com/caselaws?id=770542 ITAT Mumbai condoned a 100-day delay in filing appeal before CIT(A). The assessee cited COVID-19 pandemic and pending section 154 application as reasons for delay. The tribunal found the explanations sufficient to prevent timely filing within prescribed limitation. Considering the need for just decision of the controversy, ITAT directed CIT(A) to admit the appeal for adjudication on merits. The assessee's appeal was allowed for statistical purposes. en-us Wed, 30 Apr 2025 00:00:00 +0530 Tue, 13 May 2025 09:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770542 ITAT Mumbai condoned a 100-day delay in filing appeal before CIT(A). The assessee cited COVID-19 pandemic and pending section 154 application as reasons for delay. The tribunal found the explanations sufficient to prevent timely filing within prescribed limitation. Considering the need for just decision of the controversy, ITAT directed CIT(A) to admit the appeal for adjudication on merits. The assessee's appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770542