175-Day Delay Condoned by ITAT for Remote Villager Assessee

Bhagwan Das Vs ITO (ITAT Delhi) Illiterate farmer’s 175-day delay deserves leniency: ITAT Delhi condones delay & restores ex-parte assessment Delhi Tribunal allowed Assessee’s appeal &  condoned delay of 175 days in filing appeal before CIT(A)/NFAC. Tribunal noted that Assessee is an illiterate farmer residing in a remote village, not conversant with Income-tax portal or procedures, &  had stated that assessment order was not physically served, coming to his knowledge only when recovery notices were issued. Tribunal held that such circumstances constitute sufficient cause, &a...