Assessment order on surrendered PAN constituted justifiable cause- ITAT Condones 607-Day Delay

Astavinayak Gramin Bigar Sheti Vs ITO (ITAT Nagpur) Income Tax Appellate Tribunal (ITAT) Nagpur has condoned a 607-day delay in filing an income tax appeal by Astavinayak Gramin Bigar Sheti, setting aside an order by the Commissioner of Income Tax (Appeals) [CIT(A)]. The ITAT found the assessee had a “justifiable cause” for the delay, asserting it was unintentional and without malafide intent. The case pertains to the assessment year 2017-18, where the assessee received an assessment order dated March 30, 2022, under Sections 147 read with 144 and 144B of the Income Tax Act, 1961. ...