The ITAT bench of Amritsar has condoned the huge delay of 9 years on the ground

The ITAT bench of Amritsar has condoned the huge delay of 9 years on the ground 

The ITAT bench of Amritsar has condoned the huge delay of 9 years on the ground that there is confusion in relation to the service of intimation u/s 143(1) of the assessee and department is also not able to submit proof for any other mode of service of intimation to the assessee. The contention of the assessee was that the delay was caused by his failure to receive a notification. It may have been sent to the assessee’s email, which was duly maintained by the accountant, and the accountant had not informed the assessee. Without proper opportunity, the deduction under Section 80IB was rejected in the processing of the return under Section 143(1).




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