Substantial Justice Over Technicalities: ITAT Condones 98 Days Delay in Filing Appeal Citing Taxpayer’s Illiteracy [Read Order]
The Tribunal condoned a 98-day delay in filing an appeal, citing the assessee’s illiteracy and lack of knowledge about income tax provisions, and remanded the case to the Assessing Officer for fresh adjudication.
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a 98-day delay in filing an appeal and remanded the matter to the Assessing Officer (AO) for fresh adjudication, emphasizing substantial justice over technical considerations. Ramjibhai Devjibhai Mokariya (assessee) faced scrutiny for the Assessment Year (AY) 2012-13. The AO reopened the case under…
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