ITAT Condones 450-Day Delay in Income Tax Appeal Filing Due to Former CA’s Oversight

ITAT condoned a 450-day delay in filing an income tax appeal, citing the oversight of a former Chartered Accountant. The tribunal accepted the explanation provided by the assessee that the significant delay in filing the appeal was due to a lapse on the part of their previous CA. Acknowledging that the delay was unintentional and due to professional oversight, the ITAT exercised its discretion to condone the delay and allow the appeal to be heard on its merits, ensuring that the assessee is not penalized for an error beyond their direct control.