Income Tax Appeal Reinstated as Delay due to Bona Fide Belief & COVID-19 Disruption

Babubhai Jesangbhai Marand Vs Jurisdiction AO – ITO (ITAT Rajkot) The appeal pertains to Assessment Year 2012–13 and arises from an order passed by the Commissioner of Income-tax (Appeals) [CIT(A)] under Section 250 of the Income Tax Act, 1961, which upheld the assessment made by the Assessing Officer (AO) under Sections 144 read with 147. The assessee challenged the CIT(A)’s decision primarily on the ground that the appeal was dismissed as time-barred without properly considering the reasons for delay, despite submission of an affidavit seeking condonation. The assessee, an individu...