ITAT allows 69-Day Delay in appeal Filing due to Reasonable Cause, directs CIT (A) to Reassess Case

The ITAT allowed a 69-day delay in the filing of an appeal, recognizing the delay as being caused by a "reasonable cause." The appellant had argued that the delay was due to difficulties in communication and document gathering during the pandemic period. The tribunal considered the challenges posed by the COVID-19 pandemic and accepted the justification for the delay. The case was directed back to the CIT(A) for reassessment. This decision underscores the ITAT's willingness to accommodate procedural delays when a reasonable cause, such as disruptions caused by the pandemic, is demonstrated, promoting fairness in tax adjudications.