Tribunal Ahmedabad condoned 24 days delay due to Medical grounds.
The Assessee’s appeal before the CIT(A) had been dismissed in limine solely on account of a 24-day delay, without examining the merits of the addition of ₹2,50,000 made under Section 69A in relation to the alleged cash payment for the purchase of agricultural land. The Assessee explained that the delay occurred because his Authorised Representative was suffering from medical issues and was advised bed rest. The ITAT Ahmedabad found the explanation to be genuine, condoned the delay, and held that the matter deserved adjudication on merits. Accordingly, the Tribunal remanded the case back to the CIT(A) for a fresh decision after granting a proper opportunity of hearing and directed the Assessee to furnish all relevant documents and comply with notices.
Title: Prahladbhai Kachrabhai Patel vs Income Tax Officer
Court: ITAT Ahmedabad
Citation: ITA No.2133/Ahd/2025
Date: 02-Apr-2026
Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification