Case Law Analysis
|Income Tax Appellate Tribunal
Section 249(2)(b) Income Tax Act | Non-Receipt of Assessment Order Constitutes Sufficient Cause for Condoning Delay in Filing Appeal: ITAT Pune
The ITAT Pune has ruled that failure to receive the assessment order via email or physical delivery, even in the digital age, constitutes a valid reason for condoning delay in filing an income tax appeal. This reinforces procedural fairness and places the burden of service proof on the department, benefiting taxpayers who face systemic communication failures.