Condonation of Delay Requires Fair Opportunity – ITAT Remands Matter Despite 18-Month Delay

Romy Varkey Mathew Vs ITO (ITAT Bangalore) Condonation of Delay Requires Fair Opportunity – ITAT Remands Matter Despite 18-Month Delay In , the ITAT Bangalore dealt with a case where the CIT(A) dismissed an appeal due to a substantial delay of about 18 months without admitting it. The assessee explained that the delay occurred due to: Lack of proper understanding of tax matters Late engagement of a Chartered Accountant Illness (dengue fever), which prevented timely action However, the CIT(A) rejected the condonation request stating that: No supporting evidence like medical certificate...