Substantial Justice Over Technicalities: ITAT Condones 98 Days Delay in Filing Appeal Citing Taxpayer’s Illiteracy

ITAT condones appeal delay due to taxpayer’s illiteracy, prioritizing substantive justice over technicalities. The Income Tax Appellate Tribunal (ITAT) has condoned a delay in filing an appeal, taking into account the taxpayer's illiteracy as a sufficient cause for the delay. The tribunal emphasized the principle of substantive justice, asserting that technical procedural delays should not impede a taxpayer's right to a fair hearing, especially when genuine circumstances beyond their control are presented. This compassionate ruling ensures that legal formalities do not disproportionately disadvantage vulnerable individuals in tax disputes.