ITAT Panaji Restores Appeal Dismissed on Technicality for 1-Day Delay

Ecoslag Cements And Additives Pvt. Ltd. Vs JCIT (ITAT Panaji) The Income Tax Appellate Tribunal (ITAT), Panaji Bench, on July 26, 2025, set aside an order by the National Faceless Appeal Centre (NFAC) that had dismissed an appeal by Ecoslag Cements And Additives Pvt. Ltd., citing a hyper-technical ground of being time-barred by one day. The ITAT ruled that the appeal was, in fact, filed within the prescribed time limit and emphasized the need for a justice-oriented approach by quasi-judicial authorities. The case involved a penalty order issued by the Joint Commissioner of Income Tax, Panaji, ...