ITAT Restores Appeal for Fresh Hearing

The Dehradun ITAT condoned an extraordinary delay of 2,580 days in filing an appeal and restored the matter to the CIT(A)/NFAC for fresh adjudication. 

The appeal arose from an order of the CIT(A)/National Faceless Appeal Centre passed in proceedings under Section 143(3) read with Section 263 of the Income-tax Act. 

The Tribunal accepted the possibility of communication gaps during faceless proceedings and held that the interests of justice warranted another opportunity to the assessee.