Tribunal Remands Case to Examine Medical Hardship Despite 5-Year Delay

Santosh Kumar Vs ITO (ITAT Raipur) 5 Years 11 Months Delay—Medical Hardship – Limitation vs Natural Justice: Tribunal Says Evidence Must Be Examined First Assessee filed appeal before CIT(A)-NFAC on 12.11.2024 against reassessment order u/s 144/147 dated 08.12.2018, resulting in a delay of 5 years 11 months 4 days. Form 35 showed “No” against delay & no condonation petition was filed. CIT(A) dismissed appeal solely on limitation without examining merits. Before Tribunal, Assessee produced an application under Rule 29 along with extensive medical records showing his minor son wa...