ITAT Quashes Reassessment as Section 148 Notice Was Based on Incorrect Facts & Figures

Anuradha Vs ITO (ITAT Amritsar) The appeal was filed by the assessee against the order of the CIT(A), NFAC, Delhi, arising from an assessment order passed under Sections 147 read with 143(3) of the Income Tax Act. The appeal before the Tribunal was filed with a delay of 52 days. The assessee, an elderly widow from a rural background, explained through an affidavit that she was unaware of the appellate order communicated through her son’s email and filed the appeal after being informed later. Finding no wilful neglect, the Tribunal condoned the delay and admitted the appeal. The assessee owne...