Delay of 32 days was explained satisfactorily: ITAT remanded matter to CIT (A)

Altab Husen Ismail Vahora Gulshah Colony Vs ITO (ITAT Ahmedabad) In the case abovementioned ITAT remanded the matter to CIT (A) after observing that delay of 32 days was explained satisfactorily. Assessee was salaried employee and not used to the proceedings of income-tax litigation. Assessee was working in BSNL and got retired under VRS. Assessee filed his return for AY 2020-21 at Rs.18,94,550/- which was subsequently revised u/s 139(5) on total income of Rs. 7,09,380/-. Assesssment was completed by making an addition of Rs. 11,85,171/- as excess claim of exemption u/s. 10(10C) and demanded t...