https://www.taxtmi.com/caselaws?id=462968 The HC allowed the condonation of a 161-day delay in filing the appeal before the ITAT, overturning the ITAT's rejection. The delay was attributed to the assessee's personal and family medical issues, supported by an affidavit and medical documents. The court noted the absence of any counter-affidavit from the Revenue disputing these reasons. Relying on SC precedent advocating a liberal approach to delay condonation, the HC held the delay justified and answered the substantial question of law in favor of the assessee, permitting the appeal to proceed despite the initial limitation bar. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 28 Jul 2025 18:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462968 The HC allowed the condonation of a 161-day delay in filing the appeal before the ITAT, overturning the ITAT's rejection. The delay was attributed to the assessee's personal and family medical issues, supported by an affidavit and medical documents. The court noted the absence of any counter-affidavit from the Revenue disputing these reasons. Relying on SC precedent advocating a liberal approach to delay condonation, the HC held the delay justified and answered the substantial question of law in favor of the assessee, permitting the appeal to proceed despite the initial limitation bar. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462968