Calcutta HC Condones Appeal Delay as Death of Counsel Was Sufficient Cause

Jayanta Ghosh Vs ITO (Calcutta High Court) The Calcutta High Court allowed an appeal filed under Section 260A of the Income Tax Act and set aside an order of the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, which had dismissed the assessee’s appeal on the ground of delay. The Court condoned a delay of 430 days in filing the appeal and directed the Tribunal to examine the jurisdictional validity of reassessment proceedings under Section 151 of the Income Tax Act as a preliminary issue. The case arose from reassessment proceedings initiated under Section 147 for Assessment Year 2017-18...