ITAT Bangalore dismisses appeal by assessee due to lack of grievance against 263 Order & delay

Jurimatrix Services India Pvt. Ltd. Vs ACIT (ITAT Bangalore) Bangalore ITAT dismissed the appeal filed by Asssesee due to a delay of 596 days in filing the appeal & absence of valid grounds against the principal order u/s 263 . Assessee received a revisionary order from PCIT u/s 263 on 30.03.2023. Subsequently assessment order u/s 144 read with 263 was passed on 23.03.2024. Assessee Company  initially filed an appeal before CIT(A) against  assessment order but later realised that the proper forum to challenge the 263 order was the ITAT as  Assessee was of the view that the appeal filed ...