Appeal delay over Mail ID Access issue and Late Discovery of CIT(A) Order: ITAT condones 601 Days

The ITAT condoned a delay of 601 days in filing an appeal due to issues related to access to an email ID and the late discovery of the CIT(A) order. The tribunal accepted the appellant's explanation for the delay, acknowledging that it was caused by genuine circumstances beyond their control. This decision demonstrates the ITAT's willingness to consider the specific circumstances that may cause delays in legal proceedings, ensuring that taxpayers are not unfairly penalized for issues like communication lapses or administrative errors.