Case Law Analysis
|Income Tax Appellate Tribunal
No Notice of Assessment = Condoned Delay in Income Tax Appeal | Section 249A IT Act, Procedural Fairness : ITAT Mumbai
The ITAT Mumbai ruled that a 140-day delay in filing an income tax appeal is excusable when the assessee received no intimation of the assessment order from either the department or their chartered accountant. This reinforces that procedural fairness under the Income Tax Act requires active communication - not passive vigilance - from taxpayers, protecting individuals from punitive dismissal due to administrative silence.