Tax Appeal Delay: Wife’s Illness Condones 147 Days | ITAT Rajkot

Vipulbhai Shambhubhai Ramani Vs ITO (ITAT Rajkot)

The Income Tax Appellate Tribunal (ITAT) in Rajkot addressed a case where Vipulbhai Shambhubhai Ramani filed an appeal against an assessment order for the assessment year 2021-22, which was delayed by 147 days. The primary reason for the delay, as presented by the assessee, was the severe illness of his wife, Smt. Kailashben Vipulbhai Ramani. The assessee argued that her health issues prevented him from managing his tax-related affairs within the stipulated time frame. Medical documents were submitted as evidence of her condition. T

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