Summary
- The ITAT Indore has condoned a 336-day delay in the appeal of Prathmik Krashi Saka Shakari Samiti Chatholi against the CIT(A)'s order, allowing it to be heard on merits.
- The delay was attributed to the death of their Chartered Accountant, Mr. Priyansh Agarwal, which hindered access to crucial documents and information.
- The Tribunal noted that the assessment order was ex parte under section 144 and had not been adjudicated on merits, emphasizing the need for a fair hearing.
- This ruling sets a precedent for similar cases where unforeseen circumstances impede timely appeals, highlighting the importance of procedural justice in tax matters.
Join the discussion — sign up to comment, upvote, and save articles.