ITAT Condoned Delay Due to Consultant’s Lapse & Remanded Matter to AO

Jignesh Narendrabhai Mandaliya Vs ITO (ITAT Rajkot) The appeal before the Income Tax Appellate Tribunal, Rajkot related to Assessment Year 2019–20 and challenged an ex parte appellate order passed by the National Faceless Appeal Centre under section 250 of the Income Tax Act, 1961, which upheld an addition of ₹7,50,000 made in reassessment proceedings under sections 147 read with 144B. The assessee’s appeal before the Tribunal was delayed by 104 days. The assessee sought condonation, explaining that notices and the appellate order were served on the email of a previous tax consultant, wh...