Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore

Parthasaradhi Sukhadevan Madhukumar Vs ITO (ITAT Bangalore) Delay in Filing Appeal Should Be Liberally Condoned When Sufficient Cause Exists – ITAT Bangalore ITAT Bangalore held that the CIT(A) erred in refusing to condone a delay of 122 days and dismissing the appeal without examining merits. Tribunal noted that: The assessee (a senior citizen) became aware of the assessment order only upon accessing the IT portal on 04.08.2022, and filed the appeal on 26.08.2022—thus effectively within time. There was no evidence that the order was served earlier, and therefore the date of knowledge...