Delay of 244 days due to genuine hardship faced by assessee condonable: ITAT Ahmedabad

Valjibhai Arjanbhai Vegad Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad held that delay of 244 days in filing of an appeal caused due to genuine hardship faced by the assessee is condonable. Accordingly, delay condoned due to bona fide reason being demonstrated.

Facts- The assessee is a 71-year-old milk distributor with limited educational background and a lack of familiarity with legal and tax matters. During the demonetization period, cash deposits totalling to Rs.12,55,100/- were made in the assessee’s bank account, along with other deposits throughout the

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