Consultant Lapse & Health Issues Sufficient Cause: Chennai ITAT Condoned 261-Day Delay

Smt. Kalavathy Nagarajan Vs ACIT (ITAT Chennai) Consultant Lapse & Health Issues Are “Sufficient Cause” — Chennai ITAT Condoned 261-Day Delay & Restored Assessment The Chennai ITAT (C Bench) allowed the appeal of Smt. Kalavathy Nagarajan (AY 2019-20) for statistical purposes, condoned the 261-day delay in filing appeal before the CIT(A), and set aside the NFAC order which had dismissed the appeal in limine. The NFAC had refused to condone the delay on the ground that the Assessee failed to file a separate condonation petition and that the medical records were “not relevant”, ...