Appeal Restored After 148-Day Delay Because CIT(A) Failed to Decide Merits

Balwant Vasantrav Jadhav Vs ITO (ITAT Pune) 148 Appeal Filed Late by 148 Days  – CIT(A) Dismissed Appeal in Limine — Tribunal Says Merits Must Be Examined u/s 250(6) Assessee, an individual, faced reassessment u/s 147 r.w.s.144 & 144B for AY 2015-16, resulting in additions on 22.03.2023. Assessee filed appeal before CIT(A) with a delay of 148 days. Reasons stated in Form 35 included limited education (12th pass), lack of knowledge of tax laws, not being computer-savvy, & unawareness of the assessment order until receipt of a departmental letter dated 17.08.2023. CIT(A), howeve...