Sunni Hanfi Mashayaki Momin Trust Vs. Income Tax Officer, Ward – 31(1)(1), Mumbai
Parties Involved
Facts Summary
The present appeals were filed by the assessee, Sunni Hanfi Mashayaki Momin Trust, against the order passed by the NFAC, Delhi for the assessment years 2014-15 & 2017-18. The assessee filed the appeals with a delay of 495 days, attributing the delay to the negligence of its consultant who failed to inform the assessee about the order passed by NFAC. The assessee sought condonation of delay, asserting that there was no deliberate intention to cause delay and that it had a good case on merits. The Revenue argued that the assessee consistently failed to represent itself before the authorities below despite multiple opportunities and statutory notices. The Tribunal considered the submissions and the records, noting that the delay appeared to be due to negligence rather than any mala fide intent.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeals should be condoned?
- 2. Whether the appeals should be remanded for fresh adjudication?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
3 precedents cited in this judgement.
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