CIT(A) Can Condone 2929-Day Delay in Filing Appeal if Genuine Reasons exist

Prakashkumar Ambalal Patel Vs ITO (ITAT Ahmedabad) Introduction: The recent case of Prakashkumar Ambalal Patel vs ITO before the ITAT Ahmedabad delved into the complexities surrounding an appeal filed against the assessment order for the financial year 2014-15. The appeal focused on the delay of 2929 days in filing and sought the condonation of the delay by the CIT(A). Detailed Analysis: The appellant, Prakashkumar Ambalal Patel, initially filed the return of income for the assessment year 2014-15, declaring a total income of Rs. 4,90,980/-. However, the CPC processing the return determined th...