ITAT Restores Appeal After 1542-Day Delay as Notice was Sent to Former Tax Consultant

Angkur Moulik Vs ITO (ITAT Kolkata) The Income Tax Appellate Tribunal (ITAT), Kolkata, considered an appeal against the order of the Addl./JCIT(A) for Assessment Year (AY) 2019-20, which had dismissed the assessee’s appeal solely on the ground of a 1,542-day delay in filing. The assessee had originally filed a return declaring an income of ₹17,67,480. While processing the return under Section 143(1), the Centralized Processing Centre (CPC) made an upward adjustment of ₹63,22,992 under Section 143(1)(a), increasing the assessed income to ₹82,10,470. According to the assessee, the in...