Serious Medical Condition of daughter is Reasonable Cause for Delay in filing Appeal

Cobra Instalaciones Y Servicios SA SIPS JV Vs ITO (ITAT Delhi) The assessee has challenged the impugned order of CIT(A) on several grounds and the Ground No. 7 is regarding not providing sufficient opportunity of being heard. On perusal of order of the CIT(A), it is found that the Ld.CIT(A) has dismissed the appeal on delay in latches and not decided the appeal on merit. The assessment order came to be passed and served on the assessee on 21/03/2016 and the Appeal before CIT(A) has been filed on 10/09/2016. The assessee has assigned the reason for condoning the delay was that, ‘his daugh...