ITAT condones Appeal filed with CI(A) by delay of 36 months & 3 days

K. Hemalatha Vs ACIT (ITAT Chennai) It is an admitted fact that against the assessment order, the assessee filed a manual appeal on 03.05.2016, which is well within the time provided under the Act. On perusal of the appellate order, we find that when the appeal was manually filed on 03.05.2016, no defect notice was issued to the assessee to rectify the defect of e-filing of the appeal. Moreover, we find that no notice under section 250(1) of the Act was served on the assessee fixing the appeal for hearing and without intimation to the assessee, the ld. CIT(A) sumoto passed the appellate order ...