2022 (8) TMI 1554

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....alkar, A.R. For the Revenue : Shri 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 go....

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....een received by the accountant on the said 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 ....

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.... intention but under the bonafide belief 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....

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....iled to file the same electronically which was 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 s....