Income Tax Appeals Revived Despite 3,839-Day Delay to Ensure Merits Examination

Plaza Properties Limited Vs ITO (ITAT Chennai)

Even 10-Year Delay Not Fatal: ITAT Chennai Restores Appeals Dismissed In-Limine for 3,839 Days’ Delay

Chennai ITAT set aside the NFAC orders which had dismissed the Assessee’s appeals in limine due to an inordinate delay of 3,839 days in filing Form 35. The CIT(A) had refused to condone the delay as the Assessee neither gave specific reasons in Form 35 nor responded meaningfully to repeated notices, seeking only adjournments.

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