Tax Appeal Allowed After Misinterpretation of Filing Deadline

Asia International & Retail Solutions Private Limited Vs ACIT (ITAT Delhi) Service Date Decides Limitation- No Delay When Order Served Later- Correct Date of Service Crucial: ITAT Restores Appeal Wrongly Dismissed as Time-Barred Tribunal noted that the assessment order u/s 143(3) r.w.s.147 was served on Assessee on 04.02.2020 & the appeal before CIT(A) was filed on 02.03.2020, which fell well within the statutory period. CIT(A) dismissed the appeal in limine by presuming that service of order occurred on the date of the order itself, i.e., 29.12.2019, without any contrary evidence. Tri...