https://www.taxtmi.com/caselaws?id=761093 ITAT Visakhapatnam allowed the assessee's appeal for statistical purposes, condoning a 351-day delay in filing appeal before CIT(A)-NFAC. The assessee explained the delay was due to bipolar disorder treatment since 2017 and residence in USA preventing timely compliance. While CIT(A)-NFAC rejected the explanation, ITAT considered the health condition and remitted the matter back for fresh consideration on merits, directing the assessee to cooperate promptly in proceedings. en-us Thu, 24 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 07:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761093 ITAT Visakhapatnam allowed the assessee's appeal for statistical purposes, condoning a 351-day delay in filing appeal before CIT(A)-NFAC. The assessee explained the delay was due to bipolar disorder treatment since 2017 and residence in USA preventing timely compliance. While CIT(A)-NFAC rejected the explanation, ITAT considered the health condition and remitted the matter back for fresh consideration on merits, directing the assessee to cooperate promptly in proceedings. Case-Laws Income Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761093