Delay in Filing Appeal Condoned by ITAT Due to Death in Assessee’s Family

Harish Dharma Rathod Vs ITO (ITAT Mumbai) The Mumbai Bench of the Income Tax Appellate Tribunal considered an appeal filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), which had dismissed the assessee’s appeal on account of delay in filing. The assessee raised several grounds before the Tribunal contending that the order passed by the CIT(A) was arbitrary, contrary to law, and violative of principles of natural justice. It was argued that the appellate authority had dismissed the appeal mechanically without gran...