ITAT Condoned 1,639-Day Delay as COVID Period & Counsel’s Error Explained Default

Monitor Vincom Pvt. Ltd. Vs ITO (ITAT Kolkata) In Monitor Vincom Pvt. Ltd. v. Income Tax Officer, the Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) dealt with two important issues: condonation of an extraordinary delay of 1,639 days in filing an appeal and the validity of an ex parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)] without providing an effective opportunity of hearing. The Tribunal adopted a justice-oriented approach, condoned the delay, and restored the matter to the Assessing Officer (AO) for fresh adjudication after granting the assessee a reaso...