The tribunal restored the issue in the appeal to the file of the CIT(A) for adjudication on merits after granting the assessee adequate opportunity of being heard
The Cuttack Bench of Income Tax Appellate Tribunal ( ITAT ) has condoned the delay of 145 days in filing an Income Tax appeal as the assessee failed to receive the orders sent through email, as many of these orders are going to spam folders. Tirupati Prasad Sahu, the appellant/assessee delayed 145 days in filing…
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