Delay Condoned, Demonetisation Cash-Deposit Case Restored

Master General Store Vs ITO (ITAT Amritsar)

Order sent to wrong counsel, appeal dismissed ex-parte: ITAT condones 458-day delay & restores demonetisation cash-deposit case

Amritsar ITAT condoned an inordinate delay of 458 days & restored the appeal to the file of CIT(A) after finding clear breach of natural justice. Tribunal noted that CIT(A)’s order dated 24-11-2023 was never served on the assessee & was instead emailed to the earlier counsel, who failed to inform the assessee

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