ITAT condones delay in filing of appeal by illiterate agriculturists

Kapoor Singh Vs ITO (ITAT Chandigarh) Introduction: The article delves into the legal proceedings of the case “Kapoor Singh Vs ITO” before the Income Tax Appellate Tribunal (ITAT) Chandigarh. It primarily focuses on the delay in filing appeals, the reasons behind it, and the subsequent arguments made by the appellant’s representative. Detailed Analysis: The Legal Representative’s Argument: The authorized representative (AR) argued that the delay in filing appeals was due to the illiteracy of the agriculturist assessees, who were unaware of the dismissal of their appeals...