Purshottam Narayanrao Jadhao Vs ITO (ITAT Nagpur)
The ITAT Nagpur has condoned a 510-day delay in an income tax appeal, finding the assessee’s reasons, including email oversight, illiteracy, and communication gaps, to be genuine. The case is remitted for merits-based adjudication.
Income Tax Appellate Tribunal (ITAT), Nagpur Bench, has condoned a significant 510-day delay in an appeal filed by Purshottam Narayanrao Jadhao for the Assessment Year 2014-15. The Tribunal, in its order pronounced on June 9, 2025, overturned the decision of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which had refused to condone the delay. The case has now been remitted back to the CIT(A) for adjudication on its merits.
The assessee’s appeal before the ITAT itself faced a delay of 246 days. However, the ITAT condoned this delay based on a sworn affidavit provided by the assessee. The affidavit explained that the CIT(A)’s order, dated October 31, 2023, was not downloadable from the Income-tax portal, and the registered email address was not in use, preventing retrieval of the order copy.
Furthermore, the assessee, a labor contractor, stated he was often engaged at site for supervision, lacked a fixed business place, and had an outdated address on the IT portal. He emphasized that he was a “layman and not much literate,” unfamiliar with internet-based tax processes.
