Technical Delays Cannot Deny Substantive Justice – CIT(A) Must Hear Appeals on Merits

Manish Kumar Jain Vs ITO (ITAT Raipur) CIT(A) Cannot Dismiss in Limine for Delay Alone- ITAT Raipur Remands Appeals – Justice-Oriented Approach Needed – Technical Delay No Ground for Denial Assessee filed three appeals before Raipur Bench against orders of CIT(A)/NFAC, Delhi dated 29.05.2025 & 21.06.2025. The appeals related to AY 2014-15 were initially delayed by 29 days, which Tribunal condoned since notices were wrongly routed through email despite the Assessee opting “No” in Form 35 for electronic communication. The Bench held such delay arose from technical defect in system &a...