Cuttack ITAT condones 145-Day Appeal Delay as Order Email Landed in Spam

Tirupati Prasad Sahu Vs ITO (ITAT Cuttack) In a notable decision, the Income Tax Appellate Tribunal (ITAT) Cuttack condoned a 145-day delay in the case of Tirupati Prasad Sahu vs. Income Tax Officer (ITO). The delay, attributed to email communications being misplaced in spam folders, highlights the challenges taxpayers face in the digital age. The case centers on an appeal filed by Tirupati Prasad Sahu against an order by the Commissioner of Income Tax (Appeals), National Faceless Assessment Centre (NFAC), Delhi, dated February 27, 2024. The appeal pertains to the assessment year 2010-2011. Th...