Held that prolonged illness and subsequent death of the Chartered Accountant who was handling the statutory audit and taxation is held to be reasonable cause for delay in filing an appeal before the CIT(A). Delay of 162 days is condoned and the matter is remanded to the file of CIT(A) to decide on merits. (AY. 2019-20)
Vishnu Pareek v. CIT(2023) 226 TTJ 73 (UO)(SMC) (Jaipur)(Trib)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay reasonable cause-Delay of 162 days-Affidavit is filed-Delay is condoned and the matter is remanded to the file of CIT(A) to decide on merits.[ S.249(3), 254(1)]