ITAT Mumbai Grants Relief After Portal Glitch Prevented Assessee from Appearing Before CIT(A)

SKM Steel Ltd.(SKM Alloys Pvt. Ltd.) Vs CIT(A) (ITAT Mumbai) In an era rapidly transitioning towards digital and faceless tax proceedings, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has delivered a crucial reminder on the inviolability of natural justice principles. The recent order in SKM Steel Ltd. vs. CIT(A) 49, Mumbai underscores that procedural fairness cannot be sacrificed at the altar of technological convenience, and taxpayers facing genuine technical difficulties must be afforded a fair hearing. Case Background The appeal was filed by SKM Steel Ltd. against an order...