ITAT Condones 244 days Delay, Restores Ex-Parte Order to AO for Fresh Adjudication due to Genuine Hardships Faced by Assessee

The Income Tax Appellate Tribunal (ITAT) has condoned a 244-day delay in filing an appeal and restored an ex-parte order to the Assessing Officer (AO) for fresh adjudication. The delay was due to genuine hardships faced by the assessee, who had been unable to file the appeal on time due to health issues and other personal challenges. The ITAT considered the circumstances surrounding the delay and found that the delay was not intentional or willful. The decision underscores the ITAT's approach to ensuring fairness in tax matters, offering relief to taxpayers who face genuine difficulties in adhering to procedural timelines.