Not Length but Cause of Delay Matters – 353-Day Delay Condoned

Jinnagara Eraiah Lakshmidevi Vs ITO (ITAT Bangalore) Not the Length but the Cause of Delay Matters – 353-Day Delay Condoned, Ex Parte CIT(A) Order Set Aside – ITAT Bangalore Bangalore ITAT has taken a liberal approach in condoning a long delay of 353 days in filing appeal & set aside an ex parte order passed by CIT(A), restoring the matter for fresh adjudication on merits. Assessee, an individual hailing from a rural background with limited education, had deposited ₹10.50 lakh in cash during the demonetisation period. The source of deposit was explained as agricultural income...