ITAT Condones Appeal Delay Due to Taxpayer’s Illiteracy & Consultant’s Negligence

Ramjibhai Devjibhai Mokariya Vs ITO (ITAT Rajkot) Income Tax Appellate Tribunal (ITAT), Rajkot bench, has condoned a 98-day delay in the filing of an appeal by Ramjibhai Devjibhai Mokariya against an order from the National Faceless Appeal Centre (NFAC)/Commissioner of Income-tax (Appeals) for Assessment Year 2012-13. The Tribunal emphasized the principle of “substantial justice over technicalities” in its decision, taking into account the taxpayer’s illiteracy and lack of awareness regarding income tax provisions and proceedings. The appeal, pertaining to an assessment order...