Portal Silence Can’t Kill Appeal: ITAT Delhi Orders Condonation of 321-Day Delay in Faceless Regime

Advertisement Nagendra Singh Vs Assessment Unit (ITAT Delhi) Portal Silence Can’t Kill Appeal: ITAT Delhi Orders Condonation of 321-Day Delay in Faceless Regime Delhi ITAT (Bench ‘A’) held that delay in filing appeal solely due to non-service of physical order and lack of technological awareness deserves to be condoned. The Tribunal noted that the assessee came to know of the assessment order only after a telephonic call from the Department, as the order was merely uploaded on the ITBA portal. Observing that these were initial years of faceless and electronic communication, the ITAT h...