Delay before CIT(A) not fatal: ITAT restores reassessment to AO for fresh adjudication

Habibbhai Pyarbhai Momin Vs ITO (ITAT Ahmedabad)

The Ahmedabad Bench of the ITAT set aside the order of the CIT(A), NFAC, who had dismissed the Assessee’s appeal solely on the ground of delay of 389 days in filing the appeal, without adjudicating the issues on merits.

The Assessee had explained the delay by stating that he was not much educated and that the counsel to whom the matter

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