ITAT Delhi Orders Reassessment of Income Tax Appeal Delay

Keshav Madhav Steel Pvt Ltd Vs ITO (ITAT Delhi)

In the case of Keshav Madhav Steel Pvt Ltd vs. ITO, the Income Tax Appellate Tribunal (ITAT) Delhi addressed a delay of 775 days in filing an appeal due to restrictions imposed during the COVID-19 pandemic. The case pertained to the assessment year 2017-18, where the assessee’s appeal against an assessment order from December 20, 2019, was filed on March 4, 2022. The CIT(A)/National Faceless Appeal Centre (NFAC) had refused to condone the delay, citing insufficient supportive material in the condonation petition.