364 Days Delay in Filing Appeal Due to Pursuit of Alternative Remedy u/s 119 of Income Tax Act: ITAT Condones Delay

The Income Tax Appellate Tribunal (ITAT) has condoned a delay of 364 days in filing an appeal, accepting the taxpayer’s explanation that the delay was due to their pursuit of an alternative remedy under Section 119 of the Income Tax Act. The taxpayer had initially sought relief through a separate legal process but eventually decided to file an appeal. The tribunal took a lenient view, recognizing that the taxpayer had acted in good faith and had not deliberately delayed the process. This decision underscores the ITAT’s flexibility in considering appeals where genuine reasons for delays are provided. It also highlights the importance of taxpayers being aware of the timelines associated with legal remedies to avoid unnecessary complications.