ITAT Bangalore Condones 126-Day Delay for Senior Citizen in Property Transaction Case

Manuraj Vs ITO (ITAT Bangalore) ITAT Bangalore Condones Delay of 126 Days – Senior Citizen Given Fresh Chance in Property Transaction Case The appeal arose out of an ex-parte order of NFAC, Delhi, dated 30.12.2024. The assessment was completed u/s 144 as the Assessee did not respond to statutory notices. AO treated the transaction relating to immovable property effected during the year as unexplained. On appeal, CIT(A) also passed an ex-parte order since the Assessee remained unrepresented. Before the Tribunal, Assessee explained that she is a senior citizen who had been depending upon her s...