Delay of 252 Days Condoned as CIT(A) Failed to Consider Delay Condonation Application

Advertisement Late Kalappa Shanthamma Vs ITO (ITAT Bangalore) Appeal Restored Because CIT(A) Rejected JDA Capital Gains Challenge on Technical Grounds Alone The ITAT Bangalore considered an appeal filed by the legal representative of Late Smt. Kalappa Shanthamma against the order of the Commissioner of Income Tax (Appeals) [CIT(A)] for Assessment Year 2015-16. The Tribunal first dealt with a delay of 252 days in filing the appeal before it and subsequently examined whether the CIT(A) was justified in dismissing the assessee’s appeal in limine without considering the application seekin...