Harpal Singh , Bangalore Vs Assistant Commissioner of Income Tax Circle-3(2)(1), Bangalore

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Last updated: 30 October 2020
Quick Summary
The Income Tax Appellate Tribunal heard an appeal filed by Harpal Singh against an order from the Assistant Commissioner of Income Tax. Mr. Singh's appeal before the CIT(A) was dismissed due to a 451-day delay, as the CIT(A) found no sufficient reason to condone such a lengthy delay. The assessee's counsel argued that the delay was due to misplaced documents at the tax advocate's office and not wilful neglect, requesting the delay be condoned.

Court :
ITAT Bangalore

Brief :
The assessee has filed this appeal challenging the order dated 18.12.2018 passed by Ld. CIT(A)-3, Bengaluru and it relates to assessment year 2013-14.

Citation :
ITA No.262/Bang/2019

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