ITAT Condones Delay in Appeal Due to serious dispute among Partners, Remands Case for Fresh Assessment with Costs

The ITAT condoned a delay in filing an appeal due to a serious dispute among partners. The case was sent back for a fresh assessment with costs, acknowledging the difficulties faced by the taxpayers in filing the appeal on time. The delay was primarily caused by internal conflicts between the partners, and the ITAT recognized the exceptional circumstances. The tribunal’s decision emphasizes the need for flexibility in cases where genuine issues prevent timely compliance. It also highlights the importance of resolving internal disputes to avoid negative consequences for the partners involved.