ITAT directs CIT(A) to Consider Reasons for Delay in Filing Appeal after Dismissing it over 208-Day Delay [Read Order]

The Bangalore Bench of Income Tax Appellate Tribunal (ITAT)  directed the Commissioner of Income Tax (Appeals) [CIT(A)] to consider the reasons for the delay in filing an appeal after it was dismissed due to a 208-day delay. Balappa Hanamantappa Nandeppanavar,appellant-assessee,filed his return on 03.12.2009 showing Rs.53,070. Following the ITAT’s order, the Assessing Officer (AO) reassessed…