Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Delay in Filing Appeal Due to Illiteracy and Email Issues: ITAT Condones 349-Day Delay, Restores...
The ITAT has condoned a 349-day delay in filing an appeal, citing "illiteracy and email issues," and has restored the ex-parte assessment to the AO for verification. The tribunal's decision is based on a humanitarian approach, recognizing that illiteracy and technical issues can cause genuine delays. The ruling ensures that a taxpayer is not penalized for a genuine reason and is given a fair opportunity to be heard.