ITAT Remands Case, Condoning 126-Day Delay Due to Lack of Notice

Govinda Debnath Vs ITO (ITAT Kolkata) The appeal filed by Govinda Debnath against the order of the Ld. Addl./JCIT(A), Mumbai, for the Assessment Year 2017-18, was allowed for statistical purposes by the ITAT, Kolkata Bench. The appeal was initially filed with a significant delay of 126 days, which the Tribunal addressed first. The assessee submitted an affidavit and screenshots of the e-filing portal asserting that the delay was bona fide, as no notices regarding the appellate proceedings—either electronically or physically—were ever received prior to the ex parte dismissal order itself. T...