ITAT Rejects Assessee’s Limited Scrutiny Claim, Citing Lack of Specific Notice

ITO Vs Shri Hemantha Raju (ITAT Bangalore) In the case of ITO vs. Shri Hemantha Raju, the appeal was filed by the revenue and a Cross Objection was filed by the assessee against the order dated 05.10.2023 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC] for the Assessment Year (AY) 2017-18. The assessee explained a delay of 88 days in filing the Cross Objection, attributing it to being unaware of notices issued through electronic mode until the First Appellate Authority (FAA) passed its order. The explanation was accepted, and the delay was condoned. The case pertained to the...