Tahsil Seetamau, Mandasour vs. Income Tax Authorities, Mandasour

Parties Involved

Facts Summary

The appellant, Tahsil Seetamau, Mandasour, filed an appeal against the order of the Income Tax Authorities, Mandasour, which imposed a penalty for delay in filing the appeal. The appellant's representative submitted that the delay was due to the appellant's serious health conditions, including Diabetes Mellitus, Hypertension, and Cardio-respiratory complications. The appellant's representative also submitted that the delay was not intentional and that the appellant was unable to submit the necessary medical documents and affidavits during the appeal hearing due to his health condition.…

Legal Issues

• 1. Whether the delay in filing the appeal by the appellant is excusable due to his serious health conditions?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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