1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata

Advertisement Samar Nath Mondal Vs ITO (ITAT Kolkata) The appeal arose from an order passed by the Commissioner of Income Tax (Appeals)-NFAC under Section 250 of the Income Tax Act, 1961 for AY 2014-15. The assessee challenged the dismissal of his appeal solely on the ground of a delay of 1,439 days in filing the appeal before the CIT(A). He contended that the delay had been sufficiently explained through an affidavit, that the appeal had been rejected without examination on merits, and that the resulting tax demand caused genuine hardship. The assessee had not filed a return of income for ...