ITAT Condones Delayed Appeal due to Tax Practitioner’s Negligence

Sanjeev Harshadrai Sheth Vs ITO (ITAT Ahmedabad) The case of Sanjeev Harshadrai Sheth Vs ITO, recently heard by the ITAT Ahmedabad, revolves around the condonation of a late-filed appeal due to the negligence of the assessee’s tax practitioner. The tribunal, in its order, chose to remand the matter back to CIT(A) for a fair hearing. The assessee, aggrieved by the assessment order under section 144 and the addition of Rs. 17,10,000/- towards unexplained bank account deposits, appealed to the CIT(A). However, the appeal was dismissed on the ground of 68 days delay in filing. The assessee&#...