No Malafide Intention in not Filing Appeals before CIT(A) within Limitation: ITAT condones 112- Day Delay

The Income Tax Appellate Tribunal (ITAT) condoned a 112-day delay in filing an appeal before the Commissioner of Income Tax (Appeals), citing no malafide intention on the part of the taxpayer. The delay was attributed to genuine reasons, and the tribunal emphasized that the interests of justice would be better served by allowing the appeal to proceed. This ruling reflects the ITAT's willingness to consider the broader context and reasons for delays in legal proceedings, especially when there is no evidence of deliberate or malicious intent.