Delay of 611 days condoned as assessee being layperson has limited familiarity with e-portal system

Faeza Nisarahmed Soniwala Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad condoned the delay of 611 days in filing of an appeal considering the fact that the assessee is a layperson with limited familiarity with the intricacies of the e-portal system.

Facts- Present appeal has been filed by the assessee against order passed by the ld. Commissioner of Income (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20.10.2022 passed under section 250 of the Income Tax Act, 1961 for the Asst.Year 2017-18. At the outset, it is noticed that the Registry notified tha

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