Income Tax Non-Compliance due to Issues with Online Portal: ITAT Orders Fresh Consideration in Interest of Justice

The ITAT directed fresh consideration in a case involving non-compliance with income tax filing requirements due to issues with the online portal. The assessee faced difficulties in submitting their returns because of technical glitches in the portal, leading to non-compliance. The bench ruled in favor of the taxpayer, emphasizing the importance of considering such challenges and offering a fresh opportunity for the matter to be heard. The ruling aimed to protect the interests of taxpayers and ensure that issues arising from technical failures are appropriately addressed in the interest of justice.