Delay Excused, Ex-Parte Order Set Aside – ITAT Gives Fresh Hearing with Token Cost

Srikanth Bollapally Vs ITO (ITAT Bangalore) Delay Excused, Ex-Parte Order Set Aside – ITAT Gives Fresh Hearing with Token Cost In the case of Srikanth Bollapally, the Bangalore ITAT dealt with a delay of 208 days in filing appeal arising from an ex-parte order of CIT(A). The assessee explained that: He was unaware of the CIT(A) order, Came to know of it only upon receipt of a penalty order u/s 270A, and Filed appeal immediately thereafter. The Tribunal accepted this explanation and held: Delay was bona fide and not due to negligence or deliberate inaction. A liberal approach is required t...