ITAT Raipur Condoned 93-Day Delay, Remands Cash Deposit Case for Fresh Adjudication

Harshi Tripathi Vs ITO (ITAT Raipur) The Income Tax Appellate Tribunal (ITAT), Raipur Bench, in the case of Harshi Tripathi vs. Income Tax Officer (ITO), allowed the assessee’s appeal for the Assessment Year (A.Y.) 2015-16 for statistical purposes. The Tribunal first condoned a delay of days in filing the appeal, accepting the reasons related to the assessee’s demanding schedule as a medical post-graduate student. Subsequently, the ITAT set aside the order of the Commissioner of Income-tax (Appeals) [CIT(A)] and remanded the matter for a de novo adjudication on the merits of a c...