Employee Fails to Respond to Income Tax Email: ITAT Condones 510-Day Appeal Delay Finding Grounds Genuine [Read Order]
The Tribunal condoned the delay in filing an appeal, citing the assessee’s inability to access the Income Tax portal and lack of communication due to an outdated email address, and directed the CIT(A) to adjudicate the appeal on merits.
![Employee Fails to Respond to Income Tax Email: ITAT Condones 510-Day Appeal Delay Finding Grounds Genuine [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/2054847-appeal-delay.webp "Employee Fails to Respond to Income Tax Email: ITAT Condones 510-Day Appeal Delay Finding Grounds Genuine [Read Order]")
The Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a delay of 510 days in filing an Income Tax appeal and set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and directed fresh adjudication on the merits. Purshottam Narayanrao Jadhao (assessee), a labour contractor, faced scrutiny for AY 2014-15. The appeal of the assessee before the CIT(A)...
The Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a delay of 510 days in filing an Income Tax appeal and set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and directed fresh adjudication on the merits.
Purshottam Narayanrao Jadhao (assessee), a labour contractor, faced scrutiny for AY 2014-15. The appeal of the assessee before the CIT(A) was dismissed due to a 510-day delay. The CIT(A) held that the assessee cannot be excused for the omission of his employee
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The CIT(A) also held that the assessee was responsible for ensuring compliance, could not shift blame to employees, and that ignorance of tax laws or internet proficiency did not justify the delay.
Aggrieved by the CIT(A)’s order, the assessee appealed to the ITAT, with a 246-day delay in filing the appeal before the Tribunal which was condoned citing portal and communication reasons.
The two-member bench comprising V. Durga Rao (Judicial Member) and K.M. Roy (Accountant Member), found sufficient cause to condone the 510-day delay in filing the appeal. The tribunal observed the CIT(A)’s order which held that there was no sufficient cause for delay.
The tribunal observed the CIT(A) dismissal of the appeal stating that the employee of the assessee failed to respond to the email communication from the IT department which was also non-compliance on the part of the assessee.
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The tribunal observed the CIT(A) reasoning that the assessee cannot be excused for the omission of his employee. The tribunal did not agree to the above contentions of the CIT(A) for dismissal of the appeal without condoning the delay.
The Tribunal observed that the assessee’s circumstances, lack of access to the portal, outdated contact details, and limited literacy constituted reasonable cause.
The Tribunal directed the CIT(A) to condone the 510-day delay, adjudicate the appeal on its merits, and pass a speaking order under Section 250(6) of the Income Tax Act, 1961. The appeal of the assessee was allowed for statistical purposes.
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