ITAT Condones Delay Due to Illness & Age; Remands Case as Gratuity Disallowance Made Without Examining Evidence

Rasikutti Chinnapaiyan Vs ITO (ITAT Chennai) The Tribunal condoned a 56-day delay considering reasonable causes like illness and advanced age. On merits, it held that gratuity disallowance made without examining supporting evidence was unsustainable. Accordingly, the matter was remanded to the AO for fresh adjudication after proper verification of documents. In this case before the Income Tax Appellate Tribunal Chennai, the assessee, an individual and retired salary employee, challenged the assessment order and appellate order for the Assessment Year 2018–19. The assessee had filed a return ...