TaxTMI 
TaxTMI 
2022 (8) TMI 1554
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....ri Manoj Sinha, Sr. A.R. ORDER Per : Kuldip Singh, Judicial Member: Present appeal filed by the appellant, M/s. Atlantic Bio Medical Pvt. Ltd. (hereinafter referred to as 'the assessee') challenging the impugned order passed by Commissioner of Income Tax (Appeals), Delhi (hereinafter referred to as CIT(A)] dismissing the appeal of the assessee without going into the merits on ground of delay....
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....id e-mail ID; that intimation order dated 30.10.2018 was passed in the case of the assessee for A.Y. 2017-18 by disallowing the claim of deduction under section 80IC of the Income Tax Act (for short 'the Act') and expenses under section 43B of the Act, which was sent by CPC on 31.10.2018 on e-mail ID "[email protected]" provided by the accountant; that only in the last week of January 2019 ac....
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.... of the accountant. 3. However, on the other hand, the Ld. D.R. for the Revenue opposed the application for condonation of delay on the ground that the late filing of appeals in this case is apparently malafide due to callous attitude of the assessee and prayed for dismissal of the application. 4. We have heard the Ld. Authorised Representatives of the parties to the appeal, perused the orders p....
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.... well within their notice. 6. Hon'ble Supreme Court in case of Land Acquisition Collector vs. MST Katiji & Others 167 ITR 471 (SC), while deciding the issue as to how the condonation of delay is to be examined, held that in order to advance the cause of justice technical considerations are immaterial by returning following findings: "When substantial justice and technical considerations are pit....