Delay of 373 days in filing appeal condoned as reasonable cause shown

Hindustan Spimg Engineering Pvt.Ltd Vs Assistant Director of Income Tax (ITAT Chennai) ITAT Chennai held that delay of 373 days in filing of an appeal due to prolonged hospitalization and surgery and ultimate demise of Chartered Accountant handling tax matter is reasonable cause and hence condoned. Further, matter remitted since disallowance towards employee contribution to ESI/PF needs to be factually verified. Facts- The assessee is a Private Limited Company and filed the original return of income for AY 2018-19 on 30.01.2018 declaring a total income of Rs. 60,15,700/-. The assessee subseque...