ITAT condone delay of 238 due to medical conditions of 71 Year Old Assessee

Omprakash Pandey Vs ITO (ITAT Bangalore) 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 a...