Recognizing assessee’s position as a farmer with little exposure to legal processes, the ITAT held that the delay was excusable
In a recent ruling, the Income Tax Appellate Tribunal ( ITAT ) of Ahmedabad condoned a delay of 725 days in the case of an agriculturist from Banaskantha, Gujarat, who failed to file an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] due to a lack of legal awareness. The assessee/ appellant, Amarabhai Ramjibhai…
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