ITAT Bangalore condones 367-day delay which was due to Technical Glitch

Elegant Embassy III Apartment Owners Association Vs ITO (ITAT Bangalore)

Income Tax Appellate Tribunal (ITAT) Bangalore ruled in favor of the Elegant Embassy III Apartment Owners Association, setting aside an order by the Commissioner of Income Tax (Appeals) [CIT(A)] due to a procedural issue. The association had filed an appeal against an order from the National Faceless Assessment Centre (NFAC), but there was a 367-day delay in submission. The CIT(A) dismissed the appeal without condoning the delay. The association argued that the delay was due to a technical issue—its register

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