Case Law Analysis
|Income Tax Appellate Tribunal
Section 249(3) Income Tax Act | Condonation of Delay Requires Proof of 'Sufficient Cause' : ITAT Hyderabad Remands Case for Merits Hearing
ITAT Hyderabad condoned a 419-day delay in filing an income tax appeal, holding that assessees must establish 'sufficient cause' with evidence under Section 249(3) of the Income Tax Act. The tribunal remanded the case to CIT(A) for merits consideration, emphasizing procedural compliance in faceless assessments and the assessee's duty to maintain updated contact details.