ITAT Condones Delay in Filing Appeals Due to Notices Sent to Incorrect Email

Sunita Ashokabhai Sharma Vs ITO (ITAT Rajkot)

The Income Tax Appellate Tribunal (ITAT), Rajkot, addressed appeals filed by Sunita Ashokabhai Sharma against penalty orders issued by the Assessing Officer (AO) under sections 271(1)(b), 271A, and 271F of the Income Tax Act for the Assessment Year 2015-16. The appeals challenged the ex parte orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)/NFAC] which arose from these penalty orders. A key contention by the assessee’s counsel was the delay in filing the appeals, attributed to the Income Tax Department serving not

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