ITAT Condones 842-Day Delay in Filing Appeal Before CIT(A), Holds Justice Cannot Be Denied on Technical Grounds:

The ITAT condones an 842-day delay in filing a Section 271(1)(c) penalty appeal and restores the matter for fresh adjudication on merits following principles of natural justice.

ITAT Restores Section 271(1)(c) Penalty Appeal for Fresh Hearing

Saloni Kumari

Jul 9, 2026

Last update on Jul 8, 2026

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ITAT Condones 842-Day Delay in Filing Appeal Before CIT(A), Holds Justice Cannot Be Denied on Technical Grounds

The ITAT condones an 842-day delay in filing a Section 271(1)(c) penalty appeal and restores the matter for fresh adjudication on merits following principles of natural justice.

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Saloni Kumari

Content Writer

Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].