Delay of 85 days condoned on medical grounds: ITAT Bangalore

Narayanappa Govindaraju Vs DCIT (ITAT Bangalore) ITAT Bangalore held that delay of 85 days in filing of appeal before CIT(A) condoned on medical grounds. Accordingly, matter remitted back to CIT(A) for fresh consideration on merits. Facts- A search was conducted on 09.05.2018 in the case of T. Suresh, Bangalore in connection with search proceedings in the group case of T. Suresh and Others. Notice u/s. 153C of the Act was issued on 31.08.2021 and assessee filed return of income on 10.03.2022 declaring total income of Rs.7,73,220. Thereafter other statutory notices were issued. During the cours...