Delay due to Daughter’s Serious Medical Condition is Reasonable Cause: ITAT Condones Delay in filing Appeal [Read Order]

The assessee’s delay in filing the appeal due to his daughter’s serious medical condition is reasonable cause for condonation the Income Tax Appellate Tribunal of Delhi bench condones the delay.

The assessee, Cobra Instalaciones contended that the A.O. and the CIT(A) have erred in disallowing the technical charges of Rs. 65,43,578 borne by the appellant wholly for its business.

The assessee challenged the order of CIT(A) on the ground of not providing sufficient opportunity of being heard.  The CIT(A) has dismissed the appeal on delay in latches and the assessee stated the reason for condoning the delay as his daughter’s hospitalisation due to a serious medical condition.

The CIT(A) held that the reason for the delay in filing the Appeal claimed by the cannot be accepted to be a sufficient cause meeting the tests of Section 249 Sub Section 3 of the Income Tax Act. The Tribunal viewed that the CIT(A) can take a liberal view on this case as it was a medical emergency. 

Shri. Shamim Yahya, accountant member and Shri Yogesh Kumar U S, judicial member condones the delay in filing the appeal before CIT(A) and set aside the matter to the file of CIT(A) to adjudicate the matter on merit by the law. The appeal of the assessee was allowed for statistical purposes. 

The respondent was represented by Sh. S. L. Anuragi.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan Premium. Follow us on Telegram for quick updates.