Emsons Organics Ltd. v. DCIT (2020) 180 ITD 762/ 203 TTJ 1(UR) (Chd.)(Trib.)

S. 253 : Appellate Tribunal–Delay of 615 days–Health problem– Delay is condoned. [S. 253(3)]

 Assessee-company filed appeals against orders of CIT(A) after delay of 615 days. The delay was stated that assessee company lying closed since 2012 had only two directors who were husband and wife and they remained pre-occupied due to life threatening health problems of husband; that company being defunct existed on strength of one semi-literate employee.  Tribunal condoned the delay and directed the CIT (A)  to decide on merit. (AY. 2005-06, 2009-10 to 2012-13 )