Madras HC condone delay in filing ITR due to CA’s illness and demise

Seramudali Kabeer Hamidali Vs ACIT (Madras High Court)

The case of Seramudali Kabeer Hamidali vs. ACIT before the Madras High Court revolves around the petitioner’s plea to condone a delay of 927 days in filing their Income Tax Return (ITR) for the assessment year 2020-21. The petitioner cited the prolonged illness and eventual demise of their Chartered Accountant (CA) as grounds for the delay, leading to the rejection of their application under Section 119(2)(b) of the Income Tax Act, 1961.

The petitioner, identified by PAN AAPH6489G, asserted their inability to file

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