1980 (7) TMI 138 - AT - Income Tax

Summary

The appeal was filed by the assessee against the order of the AAC of IT, Bhopal, which dismissed the appeal in limine. The assessee's counsel admitted no reasonable cause for the delay in filing the return for the year under appeal. The ITAT Indore set aside the AAC's order and directed a fresh decision on merits. The appeal was allowed for statistical purposes.