Case Law Analysis
|Income Tax Appellate Tribunal
Section 253(5) IT Act | Condonation of Delay Mandatory If Order Non-Receipt Due to Incorrect Email : ITAT Bangalore
ITAT Bangalore condones a 92-day delay in filing an appeal after the assessee failed to receive the CIT(A) order due to service on incorrect email IDs. The Tribunal emphasized that substantial justice prevails over procedural technicalities, directing authorities to ensure proper service of orders to avoid prejudice to taxpayers.