ITAT Condones 311-Day Delay & Remands Reassessment Due to Need for Fresh Evidence

Mayandi Thevar Muniraj Vs ITO (ITAT Chennai) The Income Tax Appellate Tribunal (ITAT), Chennai, considered an appeal arising from the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2018-19. At the outset, the Tribunal addressed a delay of 311 days in filing the appeal. After examining the assessee’s condonation petition and supporting affidavit, the Tribunal concluded that sufficient cause had been shown for the delay and accordingly condoned it, admitting the appeal for adjudication on merits. The assessee was engage...