ITAT Surat condones appeal delay due to non-service of assessment order

Harendrsinh Anupsinh Mahida Limda Faliyu Vs ITO (ITAT Surat)

The Income Tax Appellate Tribunal (ITAT) Surat addressed an appeal concerning a delayed filing due to the alleged non-service of an assessment order. The assessee, Harendrsinh Anupsinh Mahida, challenged an order passed by the National Faceless Appeal Centre (NFAC), which had upheld an assessment order issued under Section 144 read with Section 147 of the Income Tax Act. The assessee claimed that both the Assessing Officer and the NFAC had passed ex-parte orders without providing a fair hearing. The assessee asserted they

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