Delay in filing appeal condoned as plausible and sufficient cause shown

Puttaraju Hemavathi Vs ITO (ITAT Bangalore) ITAT Bangalore held that delay in filing of appeal due to non-registration on Income Tax portal and non-receipt of notices are plausible and sufficient cause show. Accordingly, delay condoned and appeal restored back for fresh consideration. Facts- AO concluded the reassessment proceedings by adding entire sale consideration of Rs. 55,80,000/- as short term capital gain. CIT(A)/NFAC dismissed the appeal of the assessee by not condoning the delay of 147 days and did not admit the appeal for adjudication, as it is a delayed appeal and not filed within...