ITAT Kolkata: 2581-Day Appeal Filing Delay Condoned – Matter remanded to AO with ₹25,000 cost

Mukul Banerjee Vs ITO (ITAT Kolkata) Kolkata   ITAT   condoned a delay of 2581 days in filing appeal, holding that the delay was supported by reasonable cause, and restored the matter to AO for fresh adjudication subject to cost of ₹25,000 payable to Legal Aid Services, Calcutta High Court Assessee contended that he was unaware of CIT(A)’s order as it had not been physically served, and came to know of it only upon checking the e-filing portal much later. He filed an affidavit explaining the delay & offered to bear a cost of ₹25,000. ITAT noted that both AO & CIT(A) had passe...