Delay in Filing Appeal Before CIT(A) due to ignorance of Legal Procedures and Non-Follow-Up: ITAT Condones Delay [Read Order]
The tribunal reviewed the matter, accepted the explanation for the delay due to ignorance of legal procedures, allowed additional evidences, and remanded the case to the CIT(A) for a fair hearing
The Ahmedabad Bench of Income Tax Appellate Tribunal(ITAT) condones the delay in filing the appeal before the Commissioner of Income Tax (Appeals)[CIT(A)] due to the assessee’s ignorance of legal procedures and lack of follow-up in the assessment proceedings. Amarabhai Ramjibhai Patel,the appellant-assessee,filed his return of income on 24.03.2018, declaring Rs. 82,870 from milk sales. After…
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