AdvertisementOrchid Suburbia Cooperative Housing Society Limited Vs ITO (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT), Mumbai, decided the appeal filed by a cooperative housing society against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), which had dismissed the assessee’s appeal as time-barred without examining the merits. The assessment had been completed under Section 143(3) read with Section 144B of the Income-tax Act for Assessment Year 2021-22. The assessee challenged the refusal to condone a delay of 918 days in filing the first appeal a...