Election Code of conduct & Staff Ill Health: ITAT Bangalore Condoned Delay in Filing Appeal

KPTCL and ESCOMS Employees Co-operative Credit Society Ltd Vs ITO (ITAT Bangalore)

ITAT Bangalore held that delay in filing of an appeal due to election code of conduct and ill health of staff is sufficient cause and accordingly condonation of 25 days in filing of an appeal granted.

Facts- Addl/JCIT(A) has dismissed the appeal of the assessee in limine by not condoning the delay of 25 days in filing the appeal before him. Notably, the appellant alleges that the main reason for the delay was due to the election code of conduct and ill health of the s

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