ITAT directs CIT(A) to Condone 857-Day Delay considering change in residence & age

C. Ramasamy Gounder HUF Vs ITO (ITAT Chennai) Introduction: In a recent case, C. Ramasamy Gounder HUF v. ITO, the Income Tax Appellate Tribunal (ITAT) Chennai addressed a significant delay in filing an appeal against an assessment order. This article provides a detailed analysis of the case, exploring the reasons for the delay, the tribunal’s decision, and its implications. Detailed Analysis: The appeal filed by the assessee, C. Ramasamy Gounder HUF, contested an assessment order concerning the assessment year 2010-11. The delay in filing the appeal, amounting to 857 days, became a focal...