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,

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