Technical E-Filing Glitches Accepted as Reasonable Cause for Minor Delay

Kawal Preet Kaur Vs Assessment Unit (ITAT Lucknow) Mechanical rejection of delay frowned upon: ITAT Lucknow restores appeal dismissed by NFAC Lucknow ITAT  set aside the order of the CIT(A), NFAC which had dismissed the Assessee’s appeal as time-barred, and restored the matter for adjudication on merits. The Assessee’s appeal before the CIT(A) was delayed by 148 days, which was explained on the ground of medical exigency supported by a medical certificate. The CIT(A), however, rejected the condonation application, branding the medical certificate as fabricated, without conducting any inde...