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Absence of Email Access is Valid Ground for Condonation of Delay
Case Law Details
- Case Name
- Mohammad Saleem Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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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 r...





