Delay of 163 days due to Late Receipt of Intimation u/s 143(1) via E-Mail: ITAT allows delay Condonation Petition filed by IOB Employees Co-operative Society [Read Order]

By Taxscan Team - On August 27, 2022 6:30 am - 2 mins read

receipt of intimation - ITAT - condonation petition - IOB Employees - Co-operative Society - taxscan

Income Tax Appellate Tribunal (ITAT), Mumbai allowed delay condonation petition filed by Indian Overseas Bank Employees Co-operative Society on delay of 163 days due to late receipt of intimation under Section 143(1) via email. The grounds of appeal raised by the assessee, Indian Overseas Bank (Mah) Employees Co-operative Credit Society Ltd pertain to disallowance of…

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