Income Tax Act is a Welfare Legislation, Practical Difficulties of Assessee shall be Considered: ITAT condones Delay in filing Audit Report due to Illness of Accountant [Read Order]

By Taxscan Team - On June 9, 2022 2:07 pm - 2 mins read
Income Tax Act - Legislation - Assessee - ITAT - Audit Report - Accountant - taxscan

While delivering another assessee-friendly ruling, the Income Tax Appellate Tribunal (ITAT), Pune bench has condoned a delay in filing audit report since the Accountant of the assessee was undergoing medical treatment. While allowing relief to the assessee, a bench of Shri R.S. Syal, Vice President and Shri ParthaSarathi Chaudhury, Judicial Member has observed that the…

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