ITAT Pune Condoned 3134-Day Delay as Assessment Order Was Never Served

Pravin Kumar Balwant Birhade Vs ITO (ITAT Pune) Justice Over Technicality — 3,134-Day Delay Condoned The ITAT Pune condoned an extraordinary delay of 3,134 days in filing the appeal, holding that the assessee had demonstrated sufficient and reasonable cause. The Tribunal accepted the plea that the assessment order dated 19.03.2015 was never served and that the assessee became aware of it only in 2025 upon communication from the Department. It observed that no assessee would gain by deliberately delaying an appeal and that procedural technicalities should not override substantial justice. Rel...