2014 (5) TMI 1051 - HC - Income Tax

Condonation of delay - Inordinate delay of 415 days - Held that - Though delay is substantial it is explained by mentioning that the assessee is a partnership firm and Shri Nandkishore Sakarlal who looks after the partnership s financial and tax matters has not been keeping good health since last couple of years during which he had been admitted for eight months in the hospital - Shri Nandkishore Sakarlal is aged about ninety years. Under the circumstances delay is condoned. - Delay condoned.

Summary

The Gujarat High Court in 2014 granted condonation of delay in filing a Tax Appeal due to the ill health of a 90-year-old partner of the assessee partnership firm. The delay of 415 days was explained by the partner's hospitalization for eight months. The delay was condoned and the rule made absolute.