Pregnancy-related delays in submitting documents: ITAT Remands Case for Re-Examination

Smt. Alka Jain Vs ACIT (ITAT Kolkata) ITAT held that In the present case, the assessee’s pregnancy and associated difficulties are considered as a valid reason for inability to submit these documents earlier and we find that these new documents are crucial to substantiate the assessee’s claim. Therefore, we find it necessary to remand back the matter to the file of the ld. AO with a direction to thoroughly examine the issue based on the new documents submitted by the assessee. The ld. AO is also directed to provide assessee with a reasonable opportunity to present her case, taking into acc...