Case Law Analysis
|Income Tax Appellate Tribunal
Section 249(3) IT Act | Family Medical Crisis Constitutes 'Sufficient Cause' for Condonation of 241-Day Delay in Appeal : ITAT Agra
ITAT Agra condoned a 241-day delay in filing an income tax appeal, holding that a husband's critical illness and a brother-in-law's death qualify as 'sufficient cause' under Section 249(3). The ruling reinforces that substantive justice prevails over procedural technicalities, mandating CIT(A) to adjudicate the appeal on merits.
