Depression, Old Age, Assessee's Status As Small-Scale Surveyor To Be Considered As Genuine Hardship; Rajasthan High Court Condones Delay

In a recent Rajasthan High Court ruling, the court condoned a delay in filing an appeal due to the appellant’s old age, depression, and financial hardship. The appellant, a small-scale surveyor, faced genuine difficulties which the court acknowledged as reasonable grounds for the delay. The court emphasized that delays arising from personal distress and financial constraints could be considered valid reasons for extending filing deadlines. This decision highlights the judiciary's willingness to accommodate the challenges faced by individuals in difficult circumstances, ensuring that justice is accessible even in cases involving procedural delays.