ITAT Chennai Condones 45-Day Delay; NFAC Cannot Reject Appeal In-Limine When Cause Is Reasonable

S838N Maniyakkaranur Primary Agricultural Co-op. Credit Society Vs ITO (ITAT Chennai) ITAT Chennai Condones 45-Day Delay; NFAC Cannot Reject Appeal In-Limine When Cause Is Reasonable Chennai ITAT, in set aside the order passed by the CIT(A), NFAC, Delhi, which had dismissed the appeal in-limine on the ground of a 45-day delay in filing the appeal. The Tribunal noted that the Assessee-society had filed a detailed petition for condonation explaining that the AO’s order was received on 20-03-2024 and the Secretary of the society was ill, underwent surgery and was advised rest till 25-05-2024, a...