ITAT Raipur Condoned 109-Day Delay Caused by Form 35 Email Issue

Das Processors Vs DCIT (ITAT Raipur) Email Communication Option in Form 35 Causes Delay – ITAT Raipur Condoned 109-Day Delay –  CIT(A) Cannot Dismiss Appeal for Non-Prosecution ITAT Raipur  condoned a delay of 109 days in filing the appeal & restored the matter to CIT(A) for de novo adjudication on merits.   Assessee explained that while filing Form 35, it had opted “No” for receiving communications through email. Despite this, CIT(A) served the order only via registered email, which was not checked by  Assessee, leading to non-receipt of the order & consequent delay in fi...