Assessee suffering from heart disease – ITAT directs CIT(A) to condone delay

V. Babu Vs ACIT (ITAT Chennai)

In a recent development, the Income Tax Appellate Tribunal (ITAT), Chennai has passed an order that directs re-adjudication of the appeal filed by an individual assessee, V. Babu against the ACIT. The appeal was initially rejected by the Commissioner of Income Tax (Appeals) [CIT(A)] due to a delay in its filing by the assessee. This case presents an intriguing scenario regarding the circumstances and reasons accepted for condoning a delay in the filing of an appeal.

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