Delay in Income Tax Appeal Condoned as Jail Custody Prevented E-Filing

Advertisement Saint Gurmeet Ram Rahim Singh Insan Vs DCIT/ACIT (ITAT Chandigarh) The Income Tax Appellate Tribunal (ITAT), Chandigarh allowed the assessee’s appeal for statistical purposes after holding that the delay in filing the appeal before the Commissioner of Income Tax (Appeals) deserved to be condoned in the interest of substantial justice. The Tribunal set aside the order of the CIT(A), who had dismissed the appeal as barred by limitation without examining the issues on merits. For Assessment Year 2011-12, the assessee had filed a return declaring income of ₹1,77,840 and ag...