ITAT Accepts Consultant’s Advice & relocation as Reasonable Cause for Delay in Appeal

Yetchina Srinivas Vs DCIT (ITAT Pune)

The Tribunal condoned a 100-day delay in filing the appeal, recognizing that the assessee’s reliance on professional advice and relocation constituted a reasonable cause for the delay. Referring to the Supreme Court’s ruling in Collector Land Acquisition v. Katiji and Inder Singh v. State of Madhya Pradesh (2025 INSC 382), the ITAT adopted a justice- oriented approach.

The case involved disallowance of EPF and ESI contributions and a deduction claim under Section 80C. Given the taxpayer’s inability to submit records dur

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