Delay In Filing Income Tax Appeal Due to Auditor's Death: ITAT Condones 338 Days of Educational Institution

The Income Tax Appellate Tribunal (ITAT) has condoned a significant delay of 338 days in the filing of an appeal by an educational institution. The tribunal accepted the reason provided for the delay, which was the untimely death of the institution's auditor, who was responsible for handling its tax matters. The ITAT took a compassionate and liberal view, acknowledging that the death of a key professional advisor constitutes a sufficient and reasonable cause for the delay. The tribunal held that the primary objective of the law is to dispense justice, and a party should not be denied its right to appeal due to circumstances that were genuinely beyond its control. By condoning the delay, the ITAT has allowed the educational institution to have its appeal heard on its merits, ensuring that substantive justice is not defeated by a procedural time bar.