Delay in filing of an appeal condoned as delay was not intentional or deliberate: ITAT Surat

Akshaykumar Lathiya Vs ITO (ITAT Surat)

ITAT Surat condoned the delay of 159 days in filing of an appeal as delay in filing appeal is not intentional nor deliberate and assessee was prevented by sufficient reason for not filing an appeal on time.

Facts- This appeal by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) for the Assessment Year (AY) 2017-18. CIT(A) confirmed the action of Assessing Officer in making addition of Rs.36.00 lacs under section 69A on account of

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