High-Pitched Assessment Should Be Decided on Merits, Not Buried Under Delay Technicalities: ITAT Bangalore

Advertisement Nagalinga Reddy Anil Vs ITO (ITAT Bangalore) High-Pitched Assessment Should Be Decided on Merits, Not Buried Under Delay Technicalities- Bangalore ITAT Condones 140-Day Delay The Bangalore ITAT condoned a delay of 140 days in filing appeal before the CIT(A), observing that a high-pitched assessment involving major additions should ordinarily be adjudicated on merits rather than dismissed on technical grounds of limitation. The Tribunal noted that the assessee had explained the delay on account of ill health, medical advice for bed rest, and expiry of the digital signature cert...