Delay in Filing Income Tax Appeal as Orders sent to Email was in Spam Folder: ITAT Condones Delay of 145 Days

The Cuttack Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a 145-day delay in filing an Income Tax appeal by Tirupati Prasad Sahu due to the assessee failing to receive the orders sent via email, as many of these were directed to spam folders. The CIT(A) acknowledged confusion regarding the order dates, with discrepancies noted between July 22, 2022, and September 22, 2022. \r

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The delay was attributed to the late receipt of the assessing officer's order. The ITBA system indicated that the order dated September 27, 2022, was served through the assessee's email. The issue involves the claim of depreciation, which, according to statute, must be allowed irrespective of the claim. The department suggested remanding the issue to the CIT(A) for merit-based adjudication. \r

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The tribunal, comprising George Mathan and Manish Agarwal, found the assessee's explanation satisfactory and restored the issue for CIT(A)'s adjudication, ensuring the assessee has an adequate opportunity to be heard.