Unawareness of E-Filing Process: ITAT Condoned Delay in E-Filing of Appeal

Yadram Vs ITO (ITAT Delhi)

In the case of Yadram vs. ITO, the Income Tax Appellate Tribunal (ITAT) Delhi addressed a delay of 1,030 days in filing an appeal for the assessment year 2013-14. The assessee had initially filed the appeal physically on January 30, 2019, against an assessment order dated March 15, 2016. However, the National Faceless Appeal Centre (NFAC) refused to condone the delay, stating that the physical filing did not comply with the newly introduced e-filing system. This lack of awareness about the updated filing procedure was deemed the reason for the de

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