ITAT Restores Ex-Parte CIT(A) Order, Allows Assessee to Present Case After Delay

Ravinder Singh Vs DCIT (ITAT Chandigarh) The appeal arises from the order dated 31.08.2023 passed by the Commissioner of Income Tax (Appeals), Ludhiana, concerning the assessment year 2019-20. The assessee challenged the order before the ITAT, Chandigarh, despite the appeal being time barred by 198 days. The assessee filed a separate application for condonation of delay, explaining that he was not informed by his counsel about the dates of hearing or the passing of the CIT(A) order. The assessee did not receive a physical copy of the order, and the electronic copy sent to the consultant was no...