ITAT condones 1190 Days Delay in Filing Income Tax Appeal due to Medical Reason

Milap Niranjanbhai Shah Vs ITO (ITAT Ahmedabad) Introduction: The appeal filed by Milap Niranjanbhai Shah against the order of the Commissioner of Income Tax (Appeals)-5, Ahmedabad, dated 15.10.2019, for A.Y. 2011-12, raises concerns about the dismissal of the appeal due to a 1190-day delay attributed to medical reasons. Detailed Analysis: The grounds of appeal highlight the legal contentions, emphasizing the medical grounds for the delayed filing and disputing the addition of Rs. 8,00,130/- towards short-term capital gains from share transactions and undisclosed sources. The appellant argues ...