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 government-run ration shop or food grains shop. The Appellant filled an appeal on January 03, 2023 against the order dated April 27, 2022 (“the Impugned Order”) passed by the Commissioners of Income-Tax (Appeals) (“CIT(A)”) for the Assessment Year 2011-12.
The Appellant was required to file the Appeal on or before June 26, 2022. However, the Appellant was unaware of the dismissal of the appeal by the Ld. CIT(A). This lack of awareness was due to communication of the Impugned Order solely through email. Unfortunately, the Appellant did not have access to email due to limited financial resources and a lack of knowledge in utilizing such technology.
The Appellant became aware of the dismissal of the first appeal upon receiving a penalty notice on October 18, 2022. Subsequently, recognizing the need to take action, the Appellant filed the appeal on January 3, 2023, with a delay of 191 days.
Issue:
Whether delay of 191 days can be condoned on the ground that the Appellant has no access to E-mail?
Held:
The ITAT, New Delhi, in ITA No.28/Del/2023 held as under:
