Non-compliance due to receipt of notice in SPAM folder is sufficient cause for condonation of delay

Natthi Singh Vs ITO (ITAT Jaipur) ITAT Jaipur held that non-compliance due to receipt of notice in SPAM folder is sufficient cause shown for the delay. Accordingly, delay of 223 days in filing of an appeal condoned. Facts- The assessee has filed this appeal with a delay of 223 days. The assessee in his prayer for condonation of delay prayed that the impugned order of the ld. CIT(A) was received directly into the SPAM folder of the AR of the assessee. On being aware the assessee has filed this appeal with the reasons as supported by the affidavit of his AR also. Conclusion- The bench noted that...