Medicure Chemist vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Medicure Chemist, filed an appeal against the assessment order passed by the Assistant Commissioner of Income Tax, Mumbai for the Assessment Year 2013-14. The appeal was initially filed manually on 13.04.2016 but was dismissed by the Commissioner of Income Tax (Appeals) as it was not filed electronically as required. The assessee was granted liberty to file the appeal electronically and seek condonation of delay. The electronically filed appeal on 30.08.2019 was dismissed by the Commissioner of Income Tax (Appeals) for a delay of 1219 days. The assessee appealed to the ITAT against this order.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the appeal should be admitted for adjudication on merits?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Shri Ganesh Chand Suresh Kumar Vs. The Income Tax Officer, Non-Corporate Ward 3(3), Chennai

• Ashok Mishra vs. ITO, WARD 43(1)

  Delhi Bench ‘A’ benchAY 2021-22Allowed

• Ms. Kamal Basha Noor Ali Jasmine Vs. The Income Tax Officer, Ward 3, Cuddalore

• Sushil Kumar Ganeriwala vs. ITO, Ward 37(1), Kolkata

  Kolkata Bench benchAY 2017-18Allowed

• Alvita Foundation vs. CIT (Exem.)

  Mumbai bench

• Shyamganj Pirijpur Samabay Krishi Unnayan Samity Ltd. vs ACIT, Circle-38, Midnapur

  Kolkata Bench benchAY 2018-19Allowed