Case Law Analysis
|Income Tax Appellate Tribunal
Section 250(6) IT Act | Spam Folder Trapping Assessment Order Justifies Condonation of Delay : ITAT Pune Upholds Substantial Justice Over Technicalities
ITAT Pune condoned a 32-day delay in filing an appeal after the assessment order landed in the assessee's spam folder, reinforcing that procedural fairness must yield to substantial justice. The ruling sets a precedent for condonation of delay where technical glitches prevent actual notice, impacting taxpayers and revenue authorities alike.