ITAT Pune Restores Appeals Dismissed Ex-Parte for merit-based decision

Ravindra Joma Bhagat Vs ITO (ITAT Pune) The Income Tax Appellate Tribunal (ITAT) Pune addressed a batch of six appeals filed by Ravindra Joma Bhagat against orders from the Commissioner of Income Tax (Appeals) / NFAC, Delhi, concerning assessment years 2009-10 and 2010-11. The core issue in these appeals was the ex-parte dismissal of the assessee’s appeals by the CIT(A)/NFAC, which confirmed additions and penalties imposed by the Assessing Officer. A significant preliminary matter was a 221-day delay in filing these appeals before the ITAT. The assessee, a senior citizen, cited lack of a...