ITAT Condoned 375-Day Appeal Delay as Kidney Treatment Prevented Timely Filing

Adikarnataka Munivenkatappa Suresh Raj (HUF) Vs ITO (ITAT Bangalore) The Income Tax Appellate Tribunal (ITAT), Bangalore, condoned a delay of 375 days in filing an appeal after accepting the assessee’s explanation that the delay was caused by renal transplant and kidney-related medical treatment. The assessee had filed a return declaring nil income for Assessment Year 2017-18. The case was selected for limited scrutiny under CASS to examine the large agricultural income declared. During assessment proceedings, the assessee furnished survey-wise details of agricultural land, including mango, ...