“Ajay Kumar v. Assessing Officer” Delay Condonation Restoration

The Delhi ITAT adopts a liberal and justice-oriented approach in dealing with delay and procedural defaults. 

While condoning delay at its own stage based on medical evidence, it finds that the CIT(A) erred in dismissing the appeal in limine without proper adjudication of condonation. 

The Tribunal restores the matter, directing reconsideration of delay and merits in accordance with settled principles. The ruling reinforces that procedural lapses should not defeat substantive justice, especially where reasonable cause exists.