Case Law Analysis
|Income Tax Appellate Tribunal
Section 249(3) IT Act | Delay in First Appeal Condoned for Widow Caring for Seriously Ill Daughter on Substantial Justice Grounds : ITAT Agra
The ITAT Agra bench condoned a 59-day delay in filing an appeal before the CIT(A), holding that personal hardship-specifically, a widow’s sole responsibility for her daughter’s prolonged medical care-constitutes sufficient cause under Section 249(3). The ruling reinforces that technical limitation bars cannot override substantive justice in tax appeals, especially when the appellant faces extraordinary personal circumstances with no mala fide intent.