Assessee Granted Opportunity to Explain 257-Day Delay: ITAT Amritsar

Abdul Hamid Nachar Vs ITO (ITAT Amritsar) The Income Tax Appellate Tribunal (ITAT) Amritsar bench, in the case of Abdul Hamid Nachar Vs. Income Tax Officer, remanded an appeal back to the Commissioner of Income Tax (Appeals) [CIT(A)] for reconsideration. The assessee, Abdul Hamid Nachar, had initially filed an appeal with the CIT(A) that was delayed by 257 days. The CIT(A) dismissed the appeal without a proper hearing, without first admitting it for adjudication or condoning the significant delay. Before the ITAT, the assessee argued that the delay was caused by a combination of factors: the a...