Inadequate Explanation for Appeal Filing Delay – ITAT denies Condonation

Smt. Nidhi Agarwal Vs PCIT (ITAT Delhi)

The case of Smt. Nidhi Agarwal vs. PCIT (ITAT Delhi) revolves around an appeal filed by the Assessee against an order issued by the Income Tax Officer under section 143(3) of the Income Tax Act, 1961. This article delves into the details of the case, particularly focusing on the delay in filing the appeal and the subsequent denial of condonation by the Income Tax Appellate Tribunal (ITAT) Delhi.

Detailed Analysis:

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