https://www.taxtmi.com/caselaws?id=460322 The ITAT Kolkata condoned a 689-day delay in filing an appeal, accepting the assessee's explanation that they were unaware of the CIT(A) proceedings until receiving a penalty notice, and applied the SC's COVID-19 period exclusion from March 15, 2020 to February 28, 2022. The ITAT found that the CIT(A) passed an ex parte order without providing adequate hearing opportunity, violating natural justice principles. Citing statutory provisions and SC precedent, the ITAT remitted the matter back to CIT(A) for fresh adjudication with proper examination of submissions. The appeal was allowed for statistical purposes. en-us Wed, 18 May 2022 00:00:00 +0530 Sun, 19 Jan 2025 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460322 The ITAT Kolkata condoned a 689-day delay in filing an appeal, accepting the assessee's explanation that they were unaware of the CIT(A) proceedings until receiving a penalty notice, and applied the SC's COVID-19 period exclusion from March 15, 2020 to February 28, 2022. The ITAT found that the CIT(A) passed an ex parte order without providing adequate hearing opportunity, violating natural justice principles. Citing statutory provisions and SC precedent, the ITAT remitted the matter back to CIT(A) for fresh adjudication with proper examination of submissions. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460322