Delay Can Be Explained by Death Illness: ITAT Chennai Restores Appeals Dismissed In-Limine by NFAC

Late Smt. Mary Daisy Vs ITO (ITAT Chennai)

Delay Can Be Explained by Death Illness: ITAT Chennai Restores Appeals Dismissed In-Limine by NFAC

Chennai ITAT set aside the ex-parte dismissal of appeals by the NFAC and restored the matters to the First Appellate Authority for fresh consideration. The CIT(A) had dismissed the appeals in limine solely on the ground of delay of 838 days and 538 days respectively, without adjudicating the issues on merits, noting that no

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