Lack of reasonable cause for delay of 1161 days: ITAT dismisses Appeal

Raghupathy Dhakshayani Vs ITO (ITAT Chennai) Introduction: The Income Tax Appellate Tribunal (ITAT) in Chennai recently pronounced an order on the appeal filed by Raghupathy Dhakshayani against the Commissioner of Income Tax (Appeals)-9, Chennai. The appeal, related to the assessment year 2016-17, faced a delay of 1161 days, leading to a petition for condonation of delay. Detailed Analysis: The assessee, represented by Shri Anandd Babunath, CA, argued that the delay was due to reasons beyond control, primarily the assessee’s residence in Pune until January 2023. The delay allegedly resul...