Taxpayer Unable to Sign Appeal Does Not Constitute Reasonable Cause : ITAT Refuses to Condone 1,233 Days Delay

The Income Tax Appellate Tribunal (ITAT) has ruled that a taxpayer's inability to sign an appeal does not constitute a "reasonable cause" for condoning an inordinate delay in filing. In a recent case, the ITAT refused to condone a significant delay of 1233 days, emphasizing the need for due diligence and strict adherence to statutory timelines. The assessee had argued that physical incapacity prevented them from signing the appeal in time. However, the Tribunal held that alternative arrangements, such as obtaining a power of attorney or ensuring timely filing through authorized representatives, should have been made. The ruling underscores the principle that while courts may condone delays under "reasonable cause," this leniency is not limitless and requires genuine, unavoidable circumstances that demonstrably prevented timely action. This decision serves as a stern reminder to taxpayers and their representatives about the importance of timely compliance and proactive measures to ensure appeals are filed within prescribed limitation periods, even in challenging personal circumstances.