Case Law Analysis
|Income Tax Appellate Tribunal
Section 249(3) Income Tax Act | Covid Disruption & Non-Receipt of Assessment Order Justify Condonation of 796-Day Delay : ITAT Mumbai
ITAT Mumbai condones a 796-day delay in filing a tax appeal, holding that Covid-related disruptions and non-receipt of the assessment order under Section 144 constitute 'sufficient cause' under Section 249(3). The ruling reinforces that substantial justice prevails over procedural technicalities, particularly where assessees face genuine hardships in compliance.