25-Day Appeal Delay Due to Election Code of Conduct and Staff Ill Health: ITAT Restores Matter to CIT (A)

In a case where there was a 25-day delay in filing an appeal due to the enforcement of the election code of conduct and the ill-health of the tax department's staff, the Income Tax Appellate Tribunal (ITAT) restored the case to the Commissioner of Income Tax (Appeals). The Tribunal found that the reasons provided for the delay were justified and sufficient, given the exceptional circumstances. This decision demonstrates the tribunal's willingness to accept valid and reasonable grounds for procedural delays, providing some relief to parties affected by unavoidable events.