ITAT Condones Appeal Delay as Income Tax Portal Glitches Constituted Sufficient Cause

Astormueller Shoes Private Limited Vs DCIT (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, allowed the appeal filed by Astormueller Shoes Private Limited for statistical purposes after holding that the delay of 2 months and 21 days in filing the appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] ought to have been condoned. The assessee had filed its return for Assessment Year 2018–19 declaring total income of ₹1,09,01,480. During scrutiny assessment proceedings, five notices were issued by the Assessing Officer (AO), but no compliance was made by t...