193-Day Delay Condoned: ITAT Says Don’t Deny Merits to Rural Assessee

Dnyaneshwar Ekanath Balwadkar Vs ITO (ITAT Pune) 193-Day Delay Condoned- Agriculturist Not Tech-Savvy: Tribunal Says ‘Don’t Throw Out Appeal on Technicality’ Assessee, an individual agriculturist, had not filed ROI for AY 2018-19. Based on financial transactions of ₹2,00,22,000, reassessment was initiated u/s 147 & completed ex-parte u/s 147 r.w.s.144 determining income at ₹5,74,28,150 as Assessee failed to respond to 148 notice & follow-up notices. Before CIT(A)/NFAC, appeal was filed with a delay of 193 days. CIT(A) refused to condone the delay & dismissed the appeal in...