CA’s Non-Cooperation Held Sufficient Cause; Delhi ITAT Condoned 85-Day Delay

Anuj Singhal Vs ITO (ITAT Delhi) CA’s Non-Cooperation Saves the Day — Delhi ITAT Condoned 85-Day Delay & Restored Ex-Parte Reassessment Appeal The Delhi ITAT (E Bench) allowed the appeal of Shri Anuj Singhal (AY 2016-17) for statistical purposes, condoned a delay of 85 days, and set aside the ex-parte order of the CIT(A), NFAC, restoring the matter for fresh adjudication on merits. The assessment was framed u/s 147 r.w.s. 144 & 144B, assessing income at ₹1.04 crore, mainly on account of alleged bogus consignment sales of ₹92.14 lakh, based on information from the Insight Portal...