Case Law Analysis
|Income Tax Appellate Tribunal
Section 271(1)(c) IT Act | Bona Fide Legal Ignorance Justifies Condonation of 3-Year Delay in Tax Appeal : ITAT Delhi
ITAT Delhi condones a 3-year delay in filing an appeal against a penalty under Section 271(1)(c) IT Act, ruling that lack of legal awareness and procedural confusion constitute 'sufficient cause'. The decision underscores that assessees without professional assistance may seek relief from strict timelines where genuine ignorance is proven.