Wrong Email Service Invalidates Assessment, Matter Sent Back to AO

Umarfarooq Athani Vs Income Department (ITAT Bangalore) Assessment Set Aside Due to Wrong Email Service: ITAT Condones Delay, Admits Additional Evidence and Restores Matter to AO The Bangalore Bench of the ITAT condoned delays of 118 days in filing the appeal before the CIT(A) and 9 days before the Tribunal, holding that the lapses were inadvertent and supported by sufficient cause. The Tribunal also admitted additional evidence under Rule 29, finding it crucial for proper adjudication. On merits, the assessee—an individual trader and commission agent—faced a best judgment assessment whe...