Chhattisgarh HC Condones 309-Day Delay, Restores ITAT Appeal for Merits

Advertisement Pradeep Kumar Khandelwal Vs ITO (Chhattisgarh High Court) The appellant/assessee filed an appeal under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal (ITAT), which had dismissed the assessee’s appeal as barred by limitation due to a delay of 309 days in filing the appeal. The appeal was admitted by the High Court on 10.12.2024 on the substantial question of law of whether the ITAT was justified in holding that no sufficient cause had been shown for the 309-day delay by recording a finding alleged to be perverse to the record. Th...