ITAT condones 719 days delay in filing Income Tax appeal considering ill health of Managing Person...

The ITAT (Income Tax Appellate Tribunal) has condoned a 719-day delay in filing an income tax appeal, considering the ill health of the managing person. This decision highlights the tribunal's compassionate approach, recognizing that genuine medical conditions can impede timely legal action. By accepting the delayed appeal, the ITAT ensures that a party is not deprived of their right to justice due to circumstances beyond their control, reinforcing the principle that "sufficient cause" for delay can include an individual's health.