Bona Fide Limitation Misconception Accepted: 138-Day Delay Issue Sent Back to CIT(A)

Arti Mishra Vs ITO (ITAT Dehradun) Bona Fide Limitation Misconception Accepted: 138-Day Delay Issue Sent Back to CIT(A) Dehradun ITAT held that dismissal of appeal by NFAC-CIT(A) solely on the ground of delay, without permitting the assessee to seek condonation, was not justified, and therefore remanded the matter for fresh consideration. The Assessee’s assessment involved an addition of ₹74 lakh towards LTCG. Appeal before CIT(A) was filed with a delay of 138 days, but no separate application for condonation was filed, as the Assessee was under a bona fide belief that the appeal was withi...