Extraordinary Delays due to COVID & procedural hurdle Can Be Condoned: ITAT Raipur

Resham Gramodyog Sadan Vs ITO (ITAT Raipur) Justice-Oriented Approach Prevails – Tribunal Condoned Long Delays- ITAT Raipur Restores Appeal – Delay of 1434 + 308 Days Condoned Assessee, a Gramodyog unit, had delayed filing of appeal before Tribunal by 308 days. An affidavit explained difficulties due to lack of familiarity with departmental e-proceeding systems, which Revenue fairly conceded as genuine. Tribunal condoned the delay citing SC in Vidya Shankar Jaiswal v. ITO (SLP (C) 26310-26311/2024), Jagdish Prasad Singhania v. Addl. CIT (TDS) (Tax Case No. 17/2025), & Inder Singh v. St...