ITAT Delhi: Case Remanded Over Email Notice Discrepancy

Vanket Singhal Vs ITO (ITAT Delhi) In the case of Vanket Singhal vs. ITO (ITAT Delhi), the assessee challenged an order dated 20.03.2020 issued by CIT(A)-13 Delhi, following an assessment order passed under Section 144 of the Income Tax Act for AY 2017-18. The appeal was filed with a delay of 1123 days, out of which 650 days were attributed to Covid-19 lockdowns. The assessee cited lack of awareness regarding the Income Tax e-filing portal and relevant legal provisions as reasons for the delay. The Tribunal condoned the delay, considering the Supreme Court’s extension of limitation perio...