Delay Condoned for 81-Year-Old, Capital Gains Reassessment Restored

Jhansi Lakshmi Ramanadham Vs ITO (ITAT Hyderabad)

Age, dependence & apparent injustice matter: ITAT condones delay & restores capital-gains assessment of 81-year-old assessee

Hyderabad ITAT condoned a delay of 292 days in filing the appeal & set aside the ex-parte order, restoring the matter to the file of AO for fresh adjudication. Tribunal noted that the assessee was an 81-year-old lady, unfamiliar with online procedures, dependent on her consultant, & frequently travelling abroad to visit

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