Rejection of appeal on technical ground amounts to denial of principles of natural justice

Advertisement Dheeraj Exports Vs DCIT (ITAT Ahmedabad) There is delay of 607 days in filing the present appeal before us. The assessee has filed affidavit of the partner of the assessee thereby stating that due to certain difficulties which was elaborately explained in the affidavit the assessee could not file the appeal before us. The delay appears to be genuine and, therefore, we are allowing the condonation of delay application of the assessee. As regards the order passed by the CIT(A) categorically on technical issue that the assessee has not filed appeal electronically as mandated unde...