The assessee sought condonation of delay in filing an appeal...

The assessee sought condonation of delay in filing an appeal before the CIT(A)-NFAC, citing illness with Bipolar disorder and residence in USA as reasons for the delay. The CIT(A)-NFAC rejected the assessee's submissions and denied condonation. However, the ITAT, considering the assessee's health condition, condoned the 351-day delay and remitted the matter to the CIT(A)-NFAC for fresh consideration, granting the assessee an opportunity to be heard. The ITAT cautioned the assessee to cooperate promptly, failing which the CIT(A)-NFAC could pass an appropriate order based on available records. The assessee's appeal was allowed for statistical purposes.