ITAT Rajkot Condones 107-Day Delay in Appeal Due to Health Issues & Covid-19

Divyesh Devabhai Pampania Vs ITO (ITAT Rajkot)

Income Tax Appellate Tribunal (ITAT) Rajkot has condoned a 107-day delay in filing an appeal by Divyesh Devabhai Pampania for the Assessment Year 2015-16. The appeal was initially dismissed by the Commissioner of Income Tax (Appeals) [CIT(A)] solely due to the delay. The assessee argued that a significant portion of the delay was covered under the Supreme Court’s Covid-19 extension order, leaving only 107 days unaccounted for. The remaining delay was attributed to the assessee’s health issues, including post-Covid complications suc

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