Lack of Proper Legal Advice Sufficient to Condon Appeal Delay: ITAT Ahmedabad

Nathubhai Sa Vjibhai Desai Vs ITO (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, disposed of two appeals filed by the same assessee for Assessment Years 2018-19 and 2019-20 through a common order, as both appeals involved identical issues relating to the dismissal of appeals by the Commissioner of Income Tax (Appeals) [CIT(A)] on the ground of limitation. For Assessment Year 2018-19, the assessee challenged the order of the National Faceless Appeal Centre (NFAC), whereby the CIT(A) dismissed the appeal as time-barred on the ground that no application for condonation of d...