ITAT Condones 332-Day Appeal Delay for Senior Citizen

Ambalal Hiralal Oza Vs ITO (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, has condoned a significant delay of 332 days in an appeal filed by an 83-year-old taxpayer, Ambalal Hiralal Oza. The decision was based on an affidavit from the assessee, who cited age, poor health due to diabetic and blood pressure issues, and lack of communication from his tax consultant as reasons for the delay. The ITAT, finding the reasons satisfactory and not intentional, accepted the appeal. The core of the case involves the sale of an immovable property by the assessee and his wife, who wer...