https://www.taxtmi.com/caselaws?id=462209 ITAT Bangalore condoned a 6-year delay in filing appeal against CIT(A) order, finding sufficient cause existed due to assessee's bonafide belief of receiving full relief from CIT(A). The Tribunal noted AO took 6 years to pass original order and CIT(A) failed to adjudicate all grounds, particularly regarding incorrect returned income and Form 26AS differences. Applying liberal construction principle from K.S.P. Shanmugavel Nadai case for advancing substantial justice, delay was deemed non-deliberate. Appeal remitted back to CIT(A) for proper reconsideration of all issues and allowed for statistical purposes. en-us Tue, 29 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 11:49:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462209 ITAT Bangalore condoned a 6-year delay in filing appeal against CIT(A) order, finding sufficient cause existed due to assessee's bonafide belief of receiving full relief from CIT(A). The Tribunal noted AO took 6 years to pass original order and CIT(A) failed to adjudicate all grounds, particularly regarding incorrect returned income and Form 26AS differences. Applying liberal construction principle from K.S.P. Shanmugavel Nadai case for advancing substantial justice, delay was deemed non-deliberate. Appeal remitted back to CIT(A) for proper reconsideration of all issues and allowed for statistical purposes. Case-Laws Income Tax Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462209