The Tendency to Perceive Delay As A Non-Serious Matter Should be Discouraged: ITAT Delhi

In the case of Boutique Hotels India (P) Ltd vs ACIT, ITAT Delhi has held that:

It is not as if mistake of a legal advisor, however, gross and inexcusable, will entitle an assessee to condonation of delay in filing of appeal. The facts of the case are to be examined to ascertain if there had been negligence or gross want of skill, competence or knowledge on the part of the legal advisor; or whether there was only a mistake that even a skilled legal advisor, well-versed and experienced in law might make that mistake. It is only in the latter case that an assessee may justifiably seek condonation of delay.

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