Case Law Analysis
|Income Tax Appellate Tribunal
Section 268 Income Tax Act | Senior Citizen's Lack of E-Filing Access & Consultant's Absence Constitute 'Sufficient Cause' for Condonation of Delay : ITAT Bangalore
ITAT Bangalore rules that a senior citizen's delayed access to the e-filing portal, coupled with their tax consultant's overseas absence, qualifies as 'sufficient cause' under Section 268 of the Income Tax Act for condonation of a 122-day delay in filing an appeal. The decision underscores the tribunal's flexibility in accommodating practical difficulties faced by elderly taxpayers in digital compliance.