TaxTMI 
TaxTMI 
2025 (3) TMI 936
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....pondent:- Mr. Ajay Kumrani, Advocate. JUDGMENT ON BOARD SANJAY K. AGRAWAL, J 1.The present appeal preferred by the appellant/ assessee under Section 260A of the Income Tax Act, 1961 was admitted for hearing on 08.11.2024 by formulating the following substantial question of law:- "Whether the Income Tax Appellate Tribunal is justified in rejecting the application for condonation of delay in fi....
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....rovided to support the dealy of 597 days in filing the appeal. It is the order of the ITAT against which the present appeal has been preferred by the appellant/assessee. 3. Mr. Apurv Goyal, learned counsel for the appellant/assessee, would submit that learned ITAT while passing the impugned order has relied upon the decision of this Court rendered in the matter of Vidya Shankar Jaiswal v. The Inc....
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....dly, there is a delay of 597 days in filing the appeal before the ITAT and for which the appellant/assessee has assigned the reason that the communication of the order was made on an e-mail of which the appellant was not an active user and even the authorized representative of the assessee did not amend the e-mail id on which the order was to be communicated and, therefore, the order could not be ....