Late Tax Appeal? ITAT's 388-Day Rule Can Save You

India's tax tribunal accepted a 94-year-old farmer's appeal filed 388 days late. This means ordinary taxpayers facing genuine hardship can request 'condonation of delay' and still get their tax dispute heard, even years after the deadline.

Here's what happened: India's Income Tax Appellate Tribunal condoned a 388-day filing delay by a 94-year-old farmer, citing genuine hardship as sufficient grounds.. The tribunal remanded the case back to the Commissioner of Income Tax (Appeals) for a fresh hearing on the actual tax dispute.. Under Section 253 of the Income Tax Act, taxpayers can request 'condonation of delay' when genuine reasons — illness, ignorance, age — prevented timely filing..

What you should do: Check your notice date: if you missed an ITR or appeal deadline due to health, hardship, or lack of awareness, you may still file a condonation of delay application.. Document your reason carefully — gather medical certificates, affidavits, or any proof that shows why you could not file on time; vague explanations are rejected.. Consult a tax practitioner immediately if you have a pending dispute — the window to appeal or respond to a demand notice is time-sensitive even when condonation is possible..

Pro tip: Condonation of delay is not automatic — file a separate written application with your appeal explaining the delay day by day. Tribunals reject vague requests but regularly accept specific, documented ones.