Delay Excused Where Notices Never Reached the Assessee

Sreemath Khadri Lakhsmi Vs ITO (ITAT Hyderabad) Delay Due to Death of Chartered Accountant Condoned: ITAT Hyderabad Restores Ex-Parte Assessments The Hyderabad Bench of the ITAT allowed the assessee-Devasthanam’s appeals for AYs 2016-17, 2022-23 and 2023-24, holding that the CIT(A) erred in dismissing the appeals in limine for delay without adjudicating on merits. The Tribunal condoned delays of 10 months 27 days (AYs 2016-17 & 2022-23) and 1 month 1 day (AY 2023-24), accepting the assessee’s explanation that statutory notices and communications continued to be sent to the email ID of ...