Case Law Analysis
|Income Tax Appellate Tribunal
Section 253 IT Act | Digital Illiteracy & Non-Receipt of Notices Justify Condonation of Delay in Appeal : ITAT Mumbai
ITAT Mumbai condones a 3-year delay in filing an income tax appeal, ruling that lack of digital access, education, and non-receipt of notices constitute sufficient cause under Section 253. The tribunal directs a fresh assessment, emphasizing equity over procedural rigidity for assessees in rural or digitally disadvantaged settings.