Delay of 306 days in filing of an appeal condoned on reasonable cause shown

Vinod Bansal Vs ACIT (ITAT Delhi)

ITAT Delhi condoned delay of 306 days in filing of an appeal based on the reasonable cause that firstly assessee was in prison and when released it was lock-down.

Facts- This appeal is filed by the assessee with delay of 306 days and the delay was explained by way of petition for condonation of delay supported with the affidavit by the assessee. The reason for delay is stated to be that the assessee was taken into custody and sent to Central Jail, Tihar from 10.02.201

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