Granting Condonation for Appeal Delay: Consider Senior Citizens Unfamiliar with Digital Systems & Faceless Scheme

Marate Venkateshkumar Vs ITO (ITAT Bangalore) Condonation of delay in filing of appeal by Senior Citizen assessee should be allowed if he was unfamiliar with digital systems and faceless scheme Conclusion: Assessee had shown sufficient cause for the delay in filing the appeals before the Tribunal as he was old and not well acquainted and conversant with the digital system in order to follow up with the income tax notices, which were posted in IT portal. Accordingly, the delay in filing appeal was condoned. Held: Assessee had deposited a sum of Rs.27,87,500/- into his bank account during demone...