Lack of Knowledge of E-Filing System: ITAT Condones 1030-Day Delay

The ITAT has condoned a delay of 1030 days in filing an appeal due to the taxpayer’s lack of knowledge about the e-filing system. The appellant had failed to file the appeal within the prescribed time limit because of inadequate awareness of the online filing procedures. Recognizing the issue, the tribunal allowed the delay and granted the taxpayer an opportunity to present the case. The ruling demonstrates the ITAT's leniency toward taxpayers who face genuine difficulties in understanding the e-filing system, showing the tribunal’s willingness to accommodate mistakes caused by lack of awareness and ensuring that taxpayers are not penalized unduly for procedural lapses.