https://www.taxtmi.com/caselaws?id=750909 ITAT Ahmedabad condoned a 1607-day delay in filing appeal, finding sufficient cause despite the significant delay period. The assessee demonstrated continuous ill health from 2008-2019, financial stress, insolvency, and legal troubles including police cases and cheque bouncing incidents. The tribunal emphasized that delay length becomes irrelevant when sufficient cause exists, citing precedent of 20-year delay condonation. Revenue's failure to file opposing affidavit supported the decision. The case was remanded to AO for fresh adjudication on merits regarding additions under section 69, with penalty under section 271(1)(c) deleted pending quantum determination. en-us Thu, 28 Mar 2024 00:00:00 +0530 Wed, 03 Apr 2024 06:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750909 ITAT Ahmedabad condoned a 1607-day delay in filing appeal, finding sufficient cause despite the significant delay period. The assessee demonstrated continuous ill health from 2008-2019, financial stress, insolvency, and legal troubles including police cases and cheque bouncing incidents. The tribunal emphasized that delay length becomes irrelevant when sufficient cause exists, citing precedent of 20-year delay condonation. Revenue's failure to file opposing affidavit supported the decision. The case was remanded to AO for fresh adjudication on merits regarding additions under section 69, with penalty under section 271(1)(c) deleted pending quantum determination. Case-Laws Income Tax Thu, 28 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750909