Indira Rani Mulpuri Vs ITO (ITAT Visakhapatnam)
The appeal before the Income Tax Appellate Tribunal (ITAT), Visakhapatnam, was filed by the assessee challenging the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19 February 2024. The appeal arose from an assessment order passed under Section 144 of the Income Tax Act, 1961 dated 25 December 2019 for Assessment Year (AY) 2017–18. The appeal before the Tribunal was filed with a delay of 318 days.
The assessee filed a petition seeking condonation of delay, explaining that she was not a regular income tax assessee and the Chartered Accountant engaged to handle her tax matters had passed away on 7 October 2022. She stated that she was unaware of the order passed by the CIT(A) until she received a call from the department. Thereafter, she contacted a new counsel who advised her to file an appeal before the Tribunal. The assessee submitted that the delay was neither intentional nor deliberate and requested that the delay be condoned in the interest of justice. After examining the condonation petition, the Tribunal found that reasonable cause existed for the delay and accordingly condoned the delay and admitted the appeal.
