AdvertisementAmit Agarwal Vs ITO (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore, considered the assessee’s appeal against the order of the Joint Commissioner of Income-tax (Appeals), who had dismissed the appeal solely on the ground of refusing to condone a delay of more than four years in filing the appeal against an order passed under Section 154 of the Income-tax Act, 1961. The Tribunal first condoned a separate 62-day delay in filing the appeal before it after accepting the explanation that the assessee had initially acted on professional advice to pursue departmental remedi...