ITAT Condones Delay in Appeal Filing for Senior Citizen with Chronic Diseases

Sumita Devi Vs ITO (ITAT Delhi)

The case of Sumita Devi Vs ITO deliberated by the Income Tax Appellate Tribunal (ITAT) Delhi involves an appeal against an ex parte assessment order and subsequent appellate order. The appellant, a senior citizen suffering from chronic diseases, was unable to obtain an expert opinion on time due to her medical condition. This resulted in the delayed filing of her appeal to the Tribunal.

The ITAT Delhi considered the application of the appellant for condonation of a delay of 169 days in

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