Delay Condoned as Assessee, an Agriculturist, Unaware of Proceedings: ITAT Ahmedabad

Amarabhai Ramjibhai Patel Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad condoned delay of 725 days in filing of an appeal since assessee is an agriculturist and is not aware of the intricacies of the assessment proceedings as well as appellate proceedings. Facts- During the year under consideration, the assessee disclosed income from sale of Milk. Return was processed under Section 143(1) of the Income Tax Act, 1961 and notice under Section 143(2) of the Act dated 09.08.2018 was issued to the assessee. Notices under section 142(1) of the Act was issued on various dates, but the assessee did not furni...