In a significant relief for taxpayers struggling with the digital tax system, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has given a second chance to a Jaipur-based individual who delayed filing his appeal by over 600 days, citing lack of knowledge of online procedures. In the case of Kishan Lal Meena vs ITO, the tribunal condoned a delay of 631 days and restored the matter to the Assessing Officer (AO), stressing that a taxpayer’s right to be heard should not be denied due to technical or procedural limitations.