ITAT Restores MLA’s Appeal – Auditor’s Death & Political Duties Held Valid Cause for Delay

Srinivasarao Ganta Vs ITO (ITAT Visakhapatnam) CIT(A) Cannot Dismiss Appeal for Non-Prosecution -284-Day Delay Condoned – ITAT Restores MLA ’s Appeal-Auditor’s Death & Political Duties Accepted as Sufficient Cause for Delay Assessee, a sitting Member of the Legislative Assembly, had filed appeal against assessment order u/s 143(3) r.w.s. 144B sustaining addition of Rs. 96 lakh by treating claimed agricultural income u/s 10(1) as non-agricultural.  CIT(A) dismissed the appeal ex parte on 03.06.2024 for non-compliance. Assessee explained that the appeal was filed earlier through his r...