Financial Crisis and COVID-19 Delay: ITAT Pune condoned 631-day delay

Krishna Nursing Home Vs ITO (ITAT Pune) The Income Tax Appellate Tribunal (ITAT), Pune Bench, in the case of Krishna Nursing Home vs. Income Tax Officer (ITO), allowed the assessee’s appeal for the Assessment Year (A.Y.) 2016-17 for statistical purposes. The Tribunal condoned a significant delay of 631 days in filing the appeal and, upon finding that the prior appellate order was passed ex-parte, restored all issues back to the file of the Commissioner of Income-tax (Appeals) [CIT(A)] for de novo adjudication. Condonation of Delay and Causal Factors The appeal, filed against an order f...