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294-Day Appeal Delay Excused Due to Wrong Mode of Service
Case Law Details
- Case Name
- Kiran Kumar Soma Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Hyderabad
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Kiran Kumar Soma Vs ITO (ITAT Hyderabad)
Denied Email Service, Delay Excused: ITAT Hyderabad Condones 294 Days & Restores Appeal
Hyderabad ITAT ‘DB-A’ Bench, in Kiran Kumar Soma vs. ITO (ITA No.1318/Hyd/2024, AY 2014-15, order dated 24.12.2025), condoned a substantial delay of 294 days and set aside the ex-parte order of the CIT(A), restoring the matter for fresh adjudication on merits.
The assessee had expressly denied consent for service of notices through email while filing Form No.35 and had clearly mentioned his physical address for service. However, the CIT(A) issued notices only...





