ITAT Remands Appeal Due to FAA Notice Sent to Old CA’s Email

Bhadra Sahakari Sakkare Kharkhane Niyamitha Vs ITO (ITAT Bangalore) In Bhadra Sahakari Sakkare Kharkhane Niyamitha Vs ITO, the ITAT Bangalore addressed a 231-day delay in filing an appeal due to the CIT(Appeals) notices being sent to an outdated email address of a former Chartered Accountant. The assessee was unaware of the CIT(A)’s order passed on July 31, 2023, until March 31, 2024, and subsequently filed the appeal on May 17, 2024. The ITAT, finding sufficient grounds for the delay under the precedent set by the Supreme Court in Collector, Land Acquisition Vs. MST. Katiji, remanded th...