ITAT Accepts Delay of 234 days Due to Accountant Exit, Restores Appeal

Aditya Prohouse Private Limited Vs ITO (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT) Ahmedabad Bench has condoned a 234-day delay in an income tax appeal filed by Aditya Prohouse Private Limited. The delay was attributed to the company’s accountant resigning, which resulted in missed email communications and an ex-parte appellate order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal pertained to a reassessment order for Assessment Year 2017-18. The assessee explained that the email ID linked to the appeal, as provided i...