Ex-Parte Assessment: ITAT Condones 186-Day Delay, Remands Case for Reassessment

Umang Webtech Private Limited Vs ITO (ITAT Kolkata)

In the case of Umang Webtech Private Limited vs. ITO, the Income Tax Appellate Tribunal (ITAT) Kolkata addressed an appeal concerning the assessment year 2011-12. The appeal arose from an ex-parte assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, conducted by the Assessing Officer (AO). The assessee filed the appeal with a delay of 186 days, attributing it to administrative lapses and the need to find a new consultant. The ITAT, acknowledging the genuine reasons and absence of malintent, cond

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