Delhi ITAT Condones 168-Day Delay as Assessee Had No Knowledge of Assessment Order

Anil Kumar Prasad Vs CIT (ITAT Delhi) The Delhi ITAT condoned a delay of 168 days in filing an appeal before the Commissioner of Income Tax (Appeals) in a case arising from assessment proceedings under Sections 153C and 153A of the Income Tax Act. The CIT(A) had dismissed the assessee’s appeal in limine solely on the ground of delay without examining the matter on merits. Before the Tribunal, the assessee contended that he had no knowledge of the assessment order dated 29.02.2024, which constituted sufficient cause for delayed filing. After considering the facts, the ITAT observed that the e...