Refusal to Condone Delay Unjustified When Assessee Was Incarcerated and Raised Substantial Legal Challenges
Refusal to Condone Delay Unjustified When Assessee Was Incarcerated and Raised Substantial Legal Challenges Issue Whether the Commissioner (Appeals) was legally justified in dismissing an appeal in limine as time-barred by refusing to condone a delay of 227 days, when the assessee was incarcerated in jail, unable to obtain a digital signature for e-filing, and… Read More »