Appeal Delay Condoned: Accountant’s Email Error Caused Non-Compliance

Gunjan Jaiswal Vs ITO (ITAT Delhi) Accountant’s Email Caused Non-receipt of Notices – Delay of Over 1000 Days Condoned- Ex-parte Assessment & Penalty Set Aside Assessee’s appeals before NFAC against the assessment u/s 147 r.w.s. 144/144B & penalty u/s 271(1)(c) were dismissed for delay of 1034 & 854 days. Assessee explained that both orders were passed ex-parte because the email ID in her PAN belonged to her Accountant, who failed to inform her or her tax consultant about the notices. She became aware only after bank account attachment. Tribunal held that the delay was bo...