CIT(A) Cannot Dismiss Appeal on Limitation After Condoning Delay: ITAT Bangalore

Kyalasanahalli Narayanappa Subramani Vs ITO (ITAT Bangalore) In the case of Kyalasanahalli Narayanappa Subramani vs. ITO, the ITAT Bangalore addressed an appeal against the CIT(A)’s decision to dismiss an income tax appeal on limitation grounds. The assessee, involved in agricultural activities, had filed an appeal with a 99-day delay, which was initially condoned by the CIT(A). However, the CIT(A) later dismissed the appeal citing the time-barred nature of the case. The ITAT found this decision erroneous, emphasizing that once the delay was condoned, the CIT(A) had no authority to dismi...