ITAT Bangalore Condones Delay for 74-Year-Old HUF Kartha – Substantial Justice Prevails

K.N. Gopala Heggade Vs ITO (ITAT Bangalore) Technicalities Cannot Defeat Substantial Justice: ITAT Allows Delayed Appeal of Rural Senior Citizen- Email Notices Ignored by 74-Year-Old HUF Kartha – ITAT Bangalore Grants Relief & Restores Matter to NFAC In this case, the appeal filed by Assessee was delayed by 209 days. The reason for delay was that the Kartha of the HUF, a 74-year-old senior citizen residing in a remote village near Sringeri, was unfamiliar with computers & electronic communication. All NFAC notices were issued only by e-mail, despite Assessee’s express request in Fo...