There was sufficient and reasonable cause preventing the assessee from filing the appeal within the statutory time limit.
In a recent ruling, The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has allowed a 69-day delay in the filing of an appeal due to a reasonable cause and has directed the Commissioner of Income Tax (Appeal) (CIT (A)) to reassess the case. In an appeal concerning the assessment year 2010-11, the assessee…
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