Patna HC Condones Delay in filing Income Tax appeal Due to Medical Grounds directs to Deposit Rs. 5,000 to BSLSA

The Patna High Court has condoned a delay in filing an income tax appeal due to medical grounds and directed the appellant to deposit Rs. 5000 to the Bihar State Legal Services Authority (BSLSA). The case involved a taxpayer who filed an appeal against an income tax assessment order after the prescribed time limit, citing medical reasons for the delay. The court accepted the taxpayer’s explanation and condoned the delay, emphasizing the importance of providing a fair opportunity to present the case. However, the court also directed the taxpayer to deposit Rs. 5000 to the BSLSA as a condition for condoning the delay. This decision highlights the judiciary’s balanced approach in considering genuine reasons for delays while ensuring accountability through monetary deposits. It serves as a reminder for taxpayers to adhere to timelines while also recognizing the need for flexibility in exceptional circumstances.