Delay in filing appeal with ITAT due to time barring assessment work not acceptable

ITO Vs. Gisil Designs Pvt. Ltd (ITAT Delhi)

In the present case, Ld. CIT(A) on admitting the additional evidences directed the AO to examine the case properly by calling the books of accounts and other details and file a Remand Report. However, despite giving several sufficient opportunities, the AO did not file the Remand Report before CIT(A). He did not examine books of account and other details. Therefore, AO has shown negligency in not filing the Remand Report before Ld. CIT(A).

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