M/s Aruna Motors Private Limited, Vijayawada` The Assistant Commissioner of Income Tax, Circle-2(1), , Vijayawada

Last updated: 20 May 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has condoned a significant delay of 632 days in filing an appeal by M/s. Aruna Motors Private Limited. The delay occurred because the assessee's original authorised representative, who was entrusted with the matter, passed away. The assessee was under the impression the appeal had been filed, only discovering otherwise upon verification, leading to the late filing with a new representative. The ITAT found the explanation credible and not indicative of a deliberate attempt to delay the proceedings, citing precedents where similar delays were excused.

Court :
ITAT Visakhapatnam

Brief :
This appeal has been preferred by the assessee against the order dated 07/08/2018 impugned herein passed by the Ld.Commissioner of Income Tax (Appeals) [for short, “ld. CIT(A)”] Vijayawada u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the A.Y. 2012-13.

Citation :
I.T.A. No. 149/VIZ/2020

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