New Delhi, Sept. 1 -- A Pune-based senior citizen who missed the deadline to file an income-tax appeal by 191 days after his wife's death has received relief from the Income Tax Appellate Tribunal (ITAT), Pune. The tribunal has directed the tax appellate authority to condone the delay and hear the taxpayer's appeal on merits.

ITAT order 1586/PUN/2026 pronounced on 28 August 2026, relates to Chandrakant Krishanaji Phule for assessment year 2018-19. The tribunal did not delete the tax additions made by the assessing officer. Instead, it held that the appeal should not have been rejected solely because of the delay, particularly when the taxpayer had raised substantive grounds that required examination.

Phule had not filed his income-tax r...