Rupa Abhay Vyas Vs ITO (ITAT Nagpur)729 Days’ Delay Not Fatal – Tribunal Grants Final Opportunity to Assessee- Death of Counsel & Medical Issues Accepted as Reasonable Cause – Delay CondonedITAT Nagpur condoned a delay of 729 days in filing appeal & remanded the matter to CIT(A)/NFAC for fresh adjudication. The impugned order was passed ex parte on 28.03.2023 & came to her knowledge only when Revenue pressed for recovery of demand, after which appeal was filed with delay. On merits, AO had reopened assessment u/s 147 & vide order dated 29.10.2015 made addition of Rs. This ruling highlights that in cases of genuine hardship like death of counsel & medical issues, delay can be condoned & ex parte orders must be set aside to uphold natural justice. Coming to the merits of the case, the Assessing Officer (AO) vide assessment order dated 29.10.2015 u/s 143(3) r.w.s.