Uthaan Foundation Vs ADIT, CPC, Bengaluru
Parties Involved
Facts Summary
The assessee, Uthaan Foundation, has filed appeals against the orders passed by the ld.Addl./JCIT(A)-1, Mumbai for the assessment years 2018-2019 & 2020-2021. The ld.AR has prayed for the appeals to be remitted back to the ld.CIT(A) on the grounds that the delay in filing the appeals should be condoned. An affidavit was filed explaining the reasons for the delay, which the ld.AR claims are plausible and satisfactory. Conversely, the ld.Sr. DR argued that the delays of 1743 days and 1059 days respectively are not plausible and should not be condoned.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeals should be condoned.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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