ITAT Restores Appeal as Delay by Salaried Assessee Was Properly Explained

Gautam Jayant Sopal Vs ITO (ITAT Pune) The Pune Bench of the Income Tax Appellate Tribunal dealt with an appeal filed by the assessee against the order dated 26.06.2024 passed by the Additional/Joint Commissioner of Income Tax (Appeals)-2, Guwahati for Assessment Year 2021-22. At the outset, the Tribunal considered a delay of 20 days in filing the appeal before it. The assessee submitted an application for condonation of delay supported by an affidavit. After considering the reasons stated in the application, the Tribunal held that the assessee was prevented by sufficient and reasonable cause ...