Assessee’s Wife’s Illness Causes Delay in Filing Tax Appeal: ITAT Condones 147-Day Delay and Remands Matter to CIT(A)

The ITAT condoned a day's delay in filing a tax appeal, citing the assessee's wife's illness, and remanded the matter to the CITA. This decision highlights the tribunal's consideration of valid reasons for delays. It ensures that appeals are not rejected on technical grounds. This ruling underscores the need for fair appeal procedures. It emphasizes the importance of procedural flexibility. The ITAT's order protects the rights of appellants.