ITAT Remits Appeal Dismissed for Alleged Delay, Directs Fresh Adjudication by CIT(A)

Falguni Ajay Panchmatia Vs ACIT (ITAT Mumbai) In the case of Falguni Ajay Panchmatia vs ACIT, the assessee challenged the dismissal of her appeal by the CIT(A), National Faceless Appeal Centre, concerning an assessment order passed under Section 143(3) for AY 2014-15. The appeal was dismissed on the grounds of delayed filing, as it was submitted on 31.01.2017, five days beyond the prescribed 30-day limit from the date of the assessment order dated 26.12.2016. The assessee contended that the assessment order, issued manually, took 10–15 days to reach her after dispatch, and therefore the appe...