Rejection of Income Tax Appeal citing Time Barred by One Day: ITAT sets aside NFAC’s Dismissal on Hyper-Technical Ground

The Income Tax Appellate Tribunal (ITAT) has set aside NFAC's dismissal of an Income Tax appeal as time-barred by one day, terming it a "hyper-technical ground." This significant ruling provides relief to taxpayers, emphasizing that appeals should not be rejected on minor procedural technicalities if the delay is negligible. NFAC (National Faceless Appeal Centre) operates digitally, sometimes leading to rigid application of deadlines. The ITAT's decision promotes a more pragmatic and just approach, ensuring that legitimate appeals are heard on their merits rather than being dismissed for slight procedural lapses.