Income Tax Appeal Delay Due to Lottery Business Closure and Counsel’s Death during COVID-19: Madras HC Condones 544 Days

Income Tax Appeal Delay Due to Lottery Business Closure and Counsel's Death During COVID-19; Madras HC Condones 544 Days The Madras High Court has condoned a significant delay of 544 days in filing an income tax appeal, citing the closure of the taxpayer's lottery business and the death of their counsel due to COVID-19 as valid reasons. The court's decision demonstrates a compassionate approach, recognizing the extraordinary circumstances that led to the delay. This ruling provides relief to taxpayers affected by unforeseen events, ensuring that genuine hardships are considered in procedural matters.