Notices Only Uploaded on E-Filing Portal: ITAT Grants Assessee Another Opportunity to Represent Case

Alampalli Seetharam Udaya Shankar Vs ITO (ITAT Bangalore)

Assessee was not aware of the notices issued since the same were uploaded only on the e-filing portal: ITAT provided assessee with one more opportunity to represent his case and accordingly the issues are restored to the files of the CIT(A)

In the case of Alampalli Seetharam Udaya Shankar vs ITO, the ITAT Bangalore dealt with an appeal where the CIT(A) had dismissed the assessee’s case without adjudicating on its merits. The CIT(A) rejected the appeal due to a delay of 246 days in filing, observing

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