ITAT Restores Appeal to CIT(A) for Fresh Adjudication

Khodidas Vandas Patel Discretionary Trust Vs ITO (ITAT Ahmedabad)

In the case of Khodidas Vandas Patel Discretionary Trust Vs ITO (ITAT Ahmedabad), the Income Tax Appellate Tribunal (ITAT) addressed the dismissal of the assessee’s appeal by the Commissioner of Income Tax (Appeals) [CIT(A)]. The CIT(A) had dismissed the appeal citing an alleged delay of 81 days in filing. The assessee contended that the appeal was filed within the prescribed time frame, as the rectification order under Section 154 of the Income Tax Act was received via email on September 14, 2021, and

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