Tribunal Remands Case to Examine Medical Hardship Despite 5-Year Delay

Santosh Kumar Vs ITO (ITAT Raipur)

5 Years 11 Months Delay—Medical Hardship – Limitation vs Natural Justice: Tribunal Says Evidence Must Be Examined First

Assessee filed appeal before CIT(A)-NFAC on 12.11.2024 against reassessment order u/s 144/147 dated 08.12.2018, resulting in a delay of 5 years 11 months 4 days. Form 35 showed “No” against delay & no condonation petition was filed. CIT(A) dismissed appeal solely on limitation without examining merits.

Before Tribuna

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