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

Advertisement 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...