Delay due to Medical Condition is a Reasonable Cause: ITAT Condones Delay of 268 Days by 71 Year Old Assessee [Read Order]
![Delay due to Medical Condition is a Reasonable Cause: ITAT Condones Delay of 268 Days by 71 Year Old Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Medical-Condition-Reasonable-Cause-ITAT-Assessee-taxscan.jpeg "Delay due to Medical Condition is a Reasonable Cause: ITAT Condones Delay of 268 Days by 71 Year Old Assessee [Read Order]")
The Income Tax Appellate Tribunal (ITAT), Chennai bench, while granting relief to a 71 year oldassessee, has held that the delay due to medical condition is a reasonable cause for the non filing appeal. The assessee, a senior citizen, was aggrieved by an order of the Assessing Officer. There was a delay of 238 days in filing the appeal before the CIT(A). The assessee filed an application...
The Income Tax Appellate Tribunal (ITAT), Chennai bench, while granting relief to a 71 year oldassessee, has held that the delay due to medical condition is a reasonable cause for the non filing appeal.
The assessee, a senior citizen, was aggrieved by an order of the Assessing Officer. There was a delay of 238 days in filing the appeal before the CIT(A). The assessee filed an application for condonation of delay on the ground that due to old age and lack of familiarity with the e-proceedings and due to kidney complications, there was a delay in filing the appeal. This explanation was not accepted by the CIT(A). The assessee approached the Tribunal for relief.
The Tribunal bench comprising Shri N.V. Vasudevan, Vice President and Shri B. R. Baskaran, Accountant Member has found that the assessee is aged about 71 years.
“The appeal before the CIT(A) was filed on 15.10.2020 electronically. Due to Covid-19 pandemic, the Hon’ble Supreme Court had directed exclusion of period from 15.03.2020. If this period is excluded, the delay has to be explained only between 15.11.2019 and 14.03.2020. The fact that the assessee had some medical condition and was hospitalized on 06.07.2019 and discharged on 10.07.2019 is not disputed. In the circumstances, it cannot be said that the delay was not due to reasonable cause. Considering the age of the assessee and his medical condition, the CIT(A) ought to have taken a lenient view of the matter. It is possible that even after discharge from the hospital, the assessee could not have sufficient good health to meet the Counsel and file the appeal. Considering these circumstances, we condone the delay in filing the appeal before the CIT(A) and direct the CIT(A) to decide the appeal of the assessee on merits after affording opportunity of being heard to the assessee,” the Tribunal said.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to TaxscanAdFree. Follow us on Telegram for quick updates.
