ITAT Chennai Remands Appeal Due to Incorrect Delay Calculation

Amuthasurabi Educational Trust Vs ACIT Exemptions (ITAT Chennai) Income Tax Appellate Tribunal (ITAT) Chennai reviewed an appeal by Amuthasurabi Educational Trust concerning an intimation issued under Section 143(1) of the Income Tax Act, 1961, for Assessment Year 2020-21. The appeal challenged an order by the Commissioner of Income Tax (Appeals) [CIT(A)], which dismissed the case on the grounds of a supposed 415-day delay in filing. The assessee argued that the CIT(A) had incorrectly copied details from a previous year’s order and miscalculated the actual delay. The appeal was filed within ...