Delay from Heart Surgery Held Valid Reason for Late Appeal: ITAT Bangalore

G.K. Ravi Vs DCIT (ITAT Bangalore) CIT(A) not to adopt a pedantic and hypertechnical approach while deciding the application for condonation of delay.- Bang ITAT; ITAT Bangalore: Delay Due to Heart Surgery Treated as Sufficient Cause – Appeals Restored for Fresh Hearing Bangalore Bench of ITAT   set aside the CIT(A)’s refusal to condone delay & restored the appeals for fresh adjudication. CIT(A) had dismissed multiple appeals for delay of about 459 days without going into merits. The Assessee explained that the delay occurred due to serious illness & hospitalization, including m...