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    <title>2019 (8) TMI 1926 - ITAT CHENNAI</title>
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    <description>The SC/Tribunal condoned a 1533-day delay in filing an appeal due to a genuine medical emergency involving the appellant&#039;s daughter. The ex-parte order by CIT(A) was set aside for lack of proper hearing. The case was remanded for de novo assessment, requiring a fresh examination of Long Term Capital Gains, the appellant&#039;s property share, and consideration of pending civil litigation. The appeal was partly allowed with directions for a fair reassessment.</description>
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      <description>The SC/Tribunal condoned a 1533-day delay in filing an appeal due to a genuine medical emergency involving the appellant&#039;s daughter. The ex-parte order by CIT(A) was set aside for lack of proper hearing. The case was remanded for de novo assessment, requiring a fresh examination of Long Term Capital Gains, the appellant&#039;s property share, and consideration of pending civil litigation. The appeal was partly allowed with directions for a fair reassessment.</description>
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