SCN With One-Day Deadline Invalid: ITAT Condoned Delay Arising from Husband’s Death

Farida Aboushair Vs ITO (ITAT Bangalore) The appeal concerns an order passed by the Commissioner of Income Tax (Appeals)/NFAC dated 03.02.2025 for Assessment Year 2017-18. The assessee challenged the order on several grounds, primarily alleging violation of natural justice, incorrect computation of delay, refusal to condone delay, and failure to consider explanations and evidence. The assessee contended that the Commissioner (Appeals) erred in not condoning a delay of 113 days in filing the appeal, wrongly holding the delay to be 177 days. The assessee also submitted that the Commissioner fail...