Delay of 288 days condoned as assessment order mailed to email ID of erstwhile employee: ITAT Bangalore

Hindustan Marble & Granite Vs DCIT (ITAT Bangalore)

ITAT Bangalore held that delay of 288 days committed as assessment order mailed to email ID of erstwhile employee and hence delay in filing of an appeal condoned. Matter remanded back to CIT(A) for fresh adjudication.

Facts- A search and seizure action u/s. 132 of the Act was conducted at the office premises of the assessee and certain incriminating material were found and seized from the said premises. AO completed the assessment u/s. 143(3) r.w.s. 153D of the Act on 26.09.2021 determining the assessee

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