ITAT Pune Condoned Delay in Demonetisation Cash Deposit Case, Restores Appeal

Avinash Haribhau Shinde Vs ITO (ITAT Pune) ITAT Pune Remands Demonetisation Cash Deposit Case – Delay of 76 Days-Covid-19 Hardship Considered: ITAT Pune Condoned Delay & Restored Appeal Assessee filed appeal against order of CIT(A), NFAC dated 25.02.2025 arising from assessment framed u/s 144. There was delay of 76 days in filing appeal. On affidavit, Assessee explained reasons for delay. Tribunal, relying on Collector, Land Acquisition Vs Katiji (1987) 2 SCC 107 & Inder Singh Vs State of MP (2025 INSC 382), condoned the delay holding that there was “reasonable cause.” On merits,...