https://www.taxtmi.com/caselaws?id=450690 The ITAT Raipur dismissed an appeal by an assessee HUF as time-barred, rejecting the application for condonation of a 17-day delay. The assessee claimed the Karta's illness prevented timely filing, submitting medical prescriptions and lab reports as evidence. The tribunal found the medical documents showed only general checkups and tests, not serious ailments justifying the delay. Medical records dated November 2022 (7 months before appeal filing) and July 2023 (after filing) failed to substantiate illness during the relevant period. The tribunal noted the appeal fee was paid before the due date, indicating careless approach rather than genuine hardship, and concluded the delay resulted from lackadaisical conduct. en-us Thu, 07 Mar 2024 00:00:00 +0530 Sat, 09 Mar 2024 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450690 The ITAT Raipur dismissed an appeal by an assessee HUF as time-barred, rejecting the application for condonation of a 17-day delay. The assessee claimed the Karta's illness prevented timely filing, submitting medical prescriptions and lab reports as evidence. The tribunal found the medical documents showed only general checkups and tests, not serious ailments justifying the delay. Medical records dated November 2022 (7 months before appeal filing) and July 2023 (after filing) failed to substantiate illness during the relevant period. The tribunal noted the appeal fee was paid before the due date, indicating careless approach rather than genuine hardship, and concluded the delay resulted from lackadaisical conduct. Case-Laws Income Tax Thu, 07 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450690