ITAT Rajkot Condones 872-Day Delay in Appeal Due to CA’s Death, Remands Case

Trikambhai Karshanbhai Padasala Vs ITO (ITAT Rajkot) Income Tax Appellate Tribunal (ITAT), Rajkot Bench, in the case of Trikambhai Karshanbhai Padasala Vs. ITO, has condoned a significant delay of 872 days in filing an appeal. The Tribunal attributed the delay primarily to the unfortunate demise of the taxpayer’s Chartered Accountant (CA) and a mix-up regarding the jurisdictional Assessing Officer (AO). The ITAT has set aside the ex-parte orders passed by both the AO and the Commissioner of Income-tax (Appeals) [CIT(A)], remitting the matter back to the AO for fresh adjudication. The cas...