ITAT condones delay in appeal filing due to prolonged illness

Baskaran Vs DCIT (ITAT Chennai) In a remarkable turn of events in the case of Baskaran vs DCIT, the Income Tax Appellate Tribunal (ITAT) Chennai set aside the order of the Commissioner of Income Tax (Appeals) or CIT(A) for the assessment year 2013-14. The initial rejection was based on the fact that the assessee’s appeal was filed 325 days late without showing any sufficient cause. Baskaran filed an appeal against this decision, explaining that the delay was due to a prolonged illness, and not wilful. This article discusses the course of events, the arguments presented, and the final dec...