ITAT Condones 146-Day Appeal Delay Due to Assessee’s Absence from India

Inderjit Kaur Vs ITO (ITAT Amritsar) The Income Tax Appellate Tribunal (ITAT), Amritsar Bench, ruled in the case of Inderjit Kaur Vs. ITO to condone a delay of 146 days in filing the appeal by the assessee and restored the matter to the Assessing Officer (AO) for fresh adjudication. The appeal was initially dismissed in limine (at the threshold) by the Commissioner of Income Tax (Appeals) [CIT(A)] due to this delay, without considering the merits of the case. Factual Background and Assessee’s Plea The assessee, a senior citizen, had filed her original return for the relevant assessment year ...