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 CIT(A), there was a 70-day delay, which CIT(A) rejected for want of evidence ...