KANTIBHAI AMBALAL PATEL,SANDHANA vs. INCOME TAX OFFICER, WARD 1, NADIAD
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Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH
Before: Shri Rahul Chaudhary & Shri R. Govindarajan
PER R. GOVINDARAJAN, ACCOUNTANT MEMBER:
The assessee has filed the appeal against the order dated 13-06- 2024 passed by Commissioner of Income Tax (Appeals), National Faceless Appeal Centre NFAC (in short, referred to as the CIT(A)) u/s. 250 of the Income Tax Act, 1961 (herein referred to as “the Act”) relating to Assessment Year 2017-18. Condonation of Delay
Assessee filed Form 36 on 27-2-2026. There was delay of 565 days in filing of appeal before ITAT. Assessee, agriculturist, aged 75 years, submitted that he was not well versed with the IT e-proceedings and was not aware of the order passed by CIT(A). Kantibhai Ambalal Patel, A.Y. 2017-18 Hence,
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