ICDS VI Delay relief

The Bangalore Bench of the Income Tax Appellate Tribunal held that a delay in filing an appeal before the Commissioner (Appeals) attributable to technical glitches on the Income Tax Department’s portal deserved condonation. 

The Tribunal observed that procedural technicalities should not defeat substantive justice, particularly where the assessee had raised grievances regarding portal issues. 

On merits, the Tribunal also found prima facie force in the assessee’s claim that a provision created in accordance with ICDS-VI relating to foreign exchange fluctuations could not be disallowed merely because supporting details were not furnished during assessment proceedings. 

The matter was consequently remanded to the Assessing Officer for verification.