A taxpayer is allowed a second chance after failing to complete e-verification within the deadline, according to a report by The Times of India. The case centers on the taxpayer’s submission process and the requirement to complete e-verification on time. After the deadline passes, the taxpayer’s verification is treated as not having been completed within the prescribed period. The report states that despite this lapse, an opportunity is granted again, indicating that the competent authority considers the taxpayer’s request for additional time or reconsideration. The development reflects that procedural timelines can be revisited in certain circumstances, rather than automatically foreclosing the taxpayer’s position. The sources provided do not include further details such as the specific tax authority involved, the reason for the missed deadline, or the exact procedural relief granted. The Times of India report, however, frames the decision as a “second chance” for the taxpayer following the missed e-verification deadline.