ITAT Cuttack: 145-day delay condoned where appellate orders served only by email went to spam

Can delay be condoned when the order was emailed but never actually seen?

Yes. A 145-day delay was condoned where the assessee did not receive orders sent through email, many of which go to spam folders.

Facts in brief

• The assessee failed to receive appellate orders sent through email and filed the further appeal 145 days late.

Issue before the bench

Whether email-only service that lands in spam constitutes effective communication for limitation.

Held

The delay was condoned.

Practitioner takeaway