Digital Illiteracy Held Valid Ground to Condon Appeal Delay

Smt. Malleshwari Naramulla Vs ITO (ITAT Hyderabad) Digital Illiteracy Is Sufficient Cause: ITAT Hyderabad Condones Delay & Restores Appeal Hyderabad ITAT ‘SMC’ Bench, in Malleshwari Naramulla vs. ITO (ITA No.1195/Hyd/2025, AY 2016-17, order dated 24.12.2025), allowed the assessee’s appeal for statistical purposes by condoning a 96-day delay and restoring the matter to the CIT(A) for adjudication on merits. The assessee’s appeal before NFAC was dismissed in limine due to delay. Before the Tribunal, the assessee explained—by affidavit—that she was educated only up to 7th standard...