ITAT Restores Appeal After Wrongful Dismissal for Non-Payment of Advance Tax

Rekha Khandelwal Vs ITO (ITAT Indore) The appeal before the Income Tax Appellate Tribunal (ITAT), Indore Bench, arose from an order dated 01.02.2024 passed by the Commissioner of Income Tax (Appeals)-NFAC, Delhi, which in turn stemmed from an assessment order dated 26.03.2022 passed by the ITO, Rajgarh under Sections 147 read with 144 of the Income-tax Act, 1961 for AY 2014-15. The Registry reported a delay in filing the appeal. The assessee submitted an affidavit seeking condonation of delay. The Departmental Representative did not object. The Tribunal, relying on Section 253(5) of the Act an...