Delay Condoned for Police Official on Special Duty; Appeal Restored for Merits

Mohammed Yousuf Vs ITO (ITAT Hyderabad)

Delay Condoned for Police Official on Special Duty – CIT(A) Erred in Dismissing Appeal on Limitation – Matter Restored for Merits Adjudication

Assessee, a Head Constable with Telangana Special Police, filed the Tribunal appeal with a 49-day delay. He explained that he was deployed on confidential law-&-order duties & Ramzan/VIP security operations across remote areas, supported by official documents. Tribunal found the reason genuine & condoned the delay.

Before

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