ITAT Kolkata Condones 148-day Delay & Remands Case on Medical Grounds

Sandeep Prasad Vs ITO (ITAT Kolkata)

In a significant ruling emphasizing the principle of natural justice, the Income Tax Appellate Tribunal (ITAT) Kolkata Bench has condoned a 148-day delay in filing an appeal by assessee Sandeep Prasad for Assessment Year 2010-11. The Tribunal, in its order dated February 25, 2025, has remanded the case back to the Commissioner of Income Tax (Appeals) [CIT(A)] for a fresh adjudication on merits, citing the assessee’s medical incapacitation and alleged legal oversight as “sufficient cause” for the delay.

The legal dispute

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