ITAT Condones Delay for Ill Assessee in Tax Appeal

Anitha Kumari Mehta Vs DC/AC (ITAT Patna) Income Tax Appellate Tribunal (ITAT), Patna Bench, has condoned a delay of 99 days in an appeal filed by Anitha Kumari Mehta for the Assessment Year 2017-18. The assessee’s appeal, lodged against an order from the National Faceless Appeal Centre, Delhi, was delayed due to the assessee’s serious medical exigencies. The ITAT reviewed the condonation petition and affidavit filed by the assessee, which stated that her illness prevented her from filing the appeal within the prescribed time limit. While the Departmental Representative argued that...