Summary
- The ITAT Indore has condoned a 163-day delay in the appeal of Dhiraj Singh against an assessment order under Section 69A, remanding the case for fresh adjudication.
- The initial dismissal by the CIT(A) was based on the delay and lack of satisfactory explanations regarding non-filing of income tax returns for AY 2015-16.
- The Tribunal acknowledged the appellant's challenges as a rural farmer unfamiliar with technology, which contributed to the delay in filing.
- This ruling emphasizes the need for due process in tax assessments and requires the assessee to comply with future proceedings.
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