ITAT condones Delay in filing Appeal as Assessee was Imprisoned

Mahendra Kumar Goyal Vs ACIT (ITAT Jaipur)

ITAT condone delay of 9 years in filing appeal  on account of inordinate delay of about 9 years as the assessee was imprisoned to Jail under serious criminal offence which was beyond his control to file the appeal in time

CIT(A) observed in his order dated 14-09-2021 that there is inordinate delay of 9 years in filing the appeal by the assessee on the issue of demand raised as well as the penalty amount. The ld. CIT(A) in his order elaborately discussed the

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