Held, that the assessee was an aged person, suffering from various medical problems and inadvertently omitted to prefer appeals against the orders passed by the Principal Commissioner. Therefore, the delay in filing the appeals was to be condoned. (AY. 2013-14)
Kanta Chandak (Smt).v ITO (2023)101 ITR 6 (Jodhpur) (Trib) Mohan Lal Chandak v. ITO 2023)101 ITR 6 (Jodhpur) (Trib)
S. 253 : Appellate Tribunal-Appeal-Condonation of delay-Assessee an aged person, suffering from various illness-Omission to prefer appeal inadvertently-Reasonable Cause-Delay condoned.[S. 254(1)]