Delay in Appeal Condoned Due to Genuine Lack of Awareness by Senior Citizen Assessee

Meenaben Vishnubhai Patel Vs ITO (ITAT Ahmedabad) In Meenaben Vishnubhai Patel Vs ITO, the assessee challenged the order of the Commissioner of Income Tax (Appeals), NFAC, which had dismissed her appeal as non-maintainable due to a delay of 153 days in filing. The assessee, a senior citizen aged above 65 years, explained that she was unaware of reassessment proceedings initiated under Section 147 as the address on the income tax portal was inactive and she did not receive any physical notices. Being non-tech-savvy, she was also unaware of email communications. She came to know of the assessmen...