Lack of access to E-mail is a valid ground for condonation of delay

Last updated: 07 July 2023
Quick Summary
The Income Tax Appellate Tribunal (ITAT) in Delhi has ruled that a 191-day delay in filing an appeal can be excused if the appellant lacked email access. The taxpayer, who has limited education and financial resources, was unaware of their appeal's dismissal by the CIT(A) because communication was solely via email, which they could not access. The tribunal accepted this lack of email access as a valid reason for the delay, condoning it and admitting the appeal for hearing.

Court :
ITAT, New Delhi

Brief :
The ITAT, New Delhi, in Mohammad Saleem v. ITO, Ward 63(3), New Delhi 110002 [ITA No.28/Del/2023 dated June 7, 2023] held that delay of 191 days in filing appeal before the ITAT due to the lack of access to e-mail resulting in non-communication of dismissal of appeal by CIT(A) is a sufficient cause to condonation of delay for filling appeal.

Citation :
ITA No.28/Del/2023 dated June 7, 2023

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Bimal Jain
Published in Income Tax
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