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 issue taking the recourse of various decisions of Hon’ble Supreme Court and other High Court...