Is an order passed by CIT(A) before hearing the assessee's appeal due to a delay in filing, against the Income tax law?

Last updated: 07 June 2021
Quick Summary
This Income Tax Appellate Tribunal case examines whether an order passed by the CIT(A) before hearing an assessee's appeal, due to a 66-day delay in filing, is valid under income tax law. The assessee argued that the CIT(A) should have admitted the appeal despite the delay, and that the original reassessment order was also flawed. The tribunal considered the grounds for appeal and the reasons for the delay.

Court :
ITAT Ahmedabad

Brief :
The above appeal filed by the assessee arises from order of the Commissioner of Income Tax (Appeals)-3, Ahmedabad dated 03.08.2018 for assessment year 2012-13.

Citation :
ITA No.2224/Ahd/2018

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