Harshi Tripathi Vs ITO (ITAT Raipur)
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, in the case of Harshi Tripathi vs. Income Tax Officer (ITO), allowed the assessee’s appeal for the Assessment Year (A.Y.) 2015-16 for statistical purposes. The Tribunal first condoned a delay of days in filing the appeal, accepting the reasons related to the assessee’s demanding schedule as a medical post-graduate student. Subsequently, the ITAT set aside the order of the Commissioner of Income-tax (Appeals) [CIT(A)] and remanded the matter for a de novo adjudication on the merits of a cash deposit addition under Section .
Condonation of Delay (93 Days)
The appeal filed by the assessee was delayed by 93 days. The assessee, a medical professional, filed a condonation petition along with an affidavit to explain the delay.
Reasons for Delay
The assessee, Dr. Harshi Tripathi, was pursuing a residential Post Graduation (PG) course in Indore from 2022 until May 28, 2025. The reasons cited for the delay were:
- Hectic Schedule: A demanding hospital duty schedule involving 10 hours of duty daily and 33 hours of continuous duty twice a week.
- Academic Commitments: Preparation for Super Speciality courses and appearing for practical examinations in Pune.
- Lack of Knowledge: The CIT(A) order, dated March 27, 2025, did not come to the assessee’s knowledge, and a physical copy was not received.
- Discovery of Order: The passing of the order was only discovered on August 14, 2025, when a relative, Shri Prabuddha Tripathi, was checking the appeal status online.
- Logistical Constraints: The appeal filing process involved coordination and dispatching documents between the assessee (Gurugram), the relative (Ambikapur), and the tax consultant (Raipur).
Judicial Precedent for Condonation
