175-Day Delay Condoned by ITAT for Remote Villager Assessee

Bhagwan Das Vs ITO (ITAT Delhi)

Illiterate farmer’s 175-day delay deserves leniency: ITAT Delhi condones delay & restores ex-parte assessment

Delhi Tribunal allowed Assessee’s appeal &  condoned delay of 175 days in filing appeal before CIT(A)/NFAC. Tribunal noted that Assessee is an illiterate farmer residing in a remote village, not conversant with Income-tax portal or procedures, &  had stated that assessment order was not physically served, coming to his knowledge only when recovery not

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