Absence of Email Access is Valid Ground for Condonation of Delay

Mohammad Saleem Vs ITO (ITAT Delhi) The case of Mohammad Saleem v. ITO, Ward 63(3), New Delhi 110002 [ITA No.28/Del/2023], presided over by ITAT, New Delhi, has seen a landmark ruling. This judgment, dated June 7, 2023, validated that an absence of email access, which led to the non-communication of the appeal’s dismissal by CIT(A), serves as a reasonable justification for a 191-day delay in filing an appeal to the ITAT, thereby permitting condonation of delay for appeal submission. Facts: Mohammad Saleem (“the Appellant”) has limited education, earning income from running a governme...