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

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 held that the CIT(...