Shri Sanjay Ganpat Aher vs. The Income Tax Officer

Parties Involved

Facts Summary

Shri Sanjay Ganpat Aher filed three appeals against the orders of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC) Delhi for the assessment years 2016-2017, 2017-2018, and 2018-2019. The appeals were filed after a delay of 238 days each, which the assessee attributed to technical glitches causing the Assessing Officer's notices and demands to be received in the 'spam' folder. The CIT(A)-NFAC had refused to condone the delay, citing it was not supported by justifiable reasons. The assessee argued that the delay could be attributed to the Covid-19 pandemic, which had already been considered by the Supreme Court for extension of limitation periods. The Tribunal considered the arguments and decided to condone the delay, restoring the matter to the Assessing Officer for fresh adjudication.…

Legal Issues

• 1. Whether the delay in filing the appeals can be condoned?

Judgment Outcome

Decided in favour of Assessee.

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