ITAT Condones Delay of 107 Days in Filing Appeal Due to Assessee’s Health Issues and Covid-19 Pandemic

The ITAT condoned the delay in filing an appeal due to the assessee's health issues and the Covid-19 pandemic. The tribunal acknowledged that the applicant could not file the appeal within the prescribed time due to genuine reasons. The decision reflects the tribunal’s empathetic approach towards challenges faced by taxpayers during the pandemic and highlights the flexibility of the judicial system in considering individual circumstances.