Civil Cases, Medical Issues & Financial Struggles: ITAT Condoned 180-Day Appeal Delay

Abhijit Uttamrao Deshmukh Vs ACIT (ITAT Pune) In the case of Abhijit Uttamrao Deshmukh vs. ACIT, the Income Tax Appellate Tribunal (ITAT) Pune addressed an appeal concerning a 180-day delay in filing against the assessment order for the financial year 2010-11. The assessment had been completed under Section 144 r.w.s. 147 of the Income Tax Act, 1961, where the assessee’s income was determined at ₹10 crore based on a land transaction. The appeal was initially dismissed by the CIT(A)/NFAC due to the delay, without considering the reasons provided by the assessee. The assessee argued that...