Income Tax Appeal Delay Condoned Due to Counsel Negligence Shown Through WhatsApp Chats

Kalpana Narware Vs ITO (ITAT Indore) The Income Tax Appellate Tribunal, Indore Bench, dealt with an appeal arising from an ex parte assessment order dated 25.10.2019 passed under section 144 of the Income-tax Act, 1961 for Assessment Year 2017-18, and a subsequent order dated 26.08.2024 by the Commissioner of Income Tax (Appeals), NFAC, dismissing the first appeal as time-barred. The appeal before the Tribunal itself was delayed by 112 days. The assessee explained that the delay occurred due to pregnancy at the relevant time and supported the explanation with medical records. The Revenue raise...