MANMOHANBHAI JAMNADAS DOMADIYA,JUNAGADH vs. THE INCOME TAX OFFICER, WARD-1, JUNAGADH

Facts

The assessee's appeal was filed beyond the limitation period by 52 days. The delay was attributed to the appellant's agriculturist background, semi-literacy, and lack of familiarity with e-proceedings, leading to notices being sent to an incorrect email address of a former consultant. The assessee claimed ignorance of the proceedings and the appellate order.

Held

The Tribunal condoned the delay, citing that the delay was neither deliberate nor intentional and was caused by a technical issue with the email communication and the ex-parte nature of the lower authorities' orders. The Tribunal found that the CIT(A) order violated the principles of natural justice by not providing adequate opportunity for hearing.

Key Issues

Whether the delay in filing the appeal should be condoned, and whether the ex-parte orders passed by the lower authorities violated the principles of natural justice.