Appeal Filing delay cannot be condoned if Cause not supported by evidence

S. Ramesh Vs ACIT (ITAT Chennai) ITAT find that the assessee has made a vague claim of medical reasons without any supporting evidences to justify his stand that he was suffering from ill-health and the Doctors advised him to take rest. No doubt, medical grounds may be good reason for condonation of delay. However, the reasons given by the assessee, including medical grounds should be supported by necessary evidences. In these cases, the Affidavits filed by the assessee by giving medical reasons is not supported by any evidences. Therefore, we are of the considered view that the reasons given ...