ITAT Declines to Condon 2590-Day Appeal Delay After Failure to Show Valid Reasons

Fast-N-Perfect Commercial Private Limited Vs ITO (ITAT Kolkata) The appeal before the Income Tax Appellate Tribunal (ITAT), Kolkata, was filed by a private company challenging the order of the Commissioner of Income Tax (Appeals)-13, Kolkata, dated 2 December 2017 for Assessment Year 2012-13. The assessee had originally filed its return of income electronically on 31 March 2013, declaring a total income of ₹94,036. The return was processed under section 143(1). Subsequently, the case was selected for scrutiny through CASS, and notice under section 143(2) was issued on 8 September 2013. A fur...