Das Processors Vs DCIT (ITAT Raipur)Email Communication Option in Form 35 Causes Delay – ITAT Raipur Condoned 109-Day Delay – CIT(A) Cannot Dismiss Appeal for Non-ProsecutionITAT Raipur condoned a delay of 109 days in filing the appeal & restored the matter to CIT(A) for de novo adjudication on merits. Assessee explained that while filing Form 35, it had opted “No” for receiving communications through email. Despite this, CIT(A) served the order only via registered email, which was not checked by Assessee, leading to non-receipt of the order & consequent delay in filing the appeal. Tribunal observed that this was a technical issue arising from Form 35 itself & not a deliberate act on part of Assessee. This ruling reinforces that technical lapses causing delay can be condoned, & that CIT(A) must adjudicate appeals on merits rather than dismiss them mechanically.