Assessment Order Served via Email Landed in Spam Folder: ITAT Condones 191-Day Delay in Filing Appeal

The Income Tax Appellate Tribunal (ITAT) has condoned a significant delay of 191 days in filing an appeal, noting that the assessment order served via email had inadvertently landed in the assessee's spam folder. The ITAT took a lenient view, accepting the explanation that the delay was due to circumstances beyond the assessee's immediate control. This ruling highlights the importance of considering genuine reasons for delays in filing appeals, especially in the context of electronic communication where important documents can sometimes be missed due to technical issues like emails being directed to spam folders. The ITAT's decision ensures that the assessee gets an opportunity to have their appeal heard on merits, despite the delay caused by the delivery issue.