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        Case ID :
        Income Tax

        Condonation of delay in filing appeal before CIT(A) granted...

        Income Tax Appeal Delay of 1000+ Days Condoned, Prioritizing Justice Over Technicalities; TDS Computation u/s 194C Reassessed.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Condonation of delay in filing appeal before CIT(A) granted despite delay of 1000 to 2000 days, as substantial justice prevails over technical considerations. Excessive or inordinate delay irrelevant when reasonable cause exists. Reliance placed on precedents condoning delays up to 21 years. TDS u/s 194C computed on year-end figures from Receipt & Payment account incorrect; remitted to AO for fresh examination of each payment's TDS applicability. Assessee directed to update contact details, provide necessary documents, and cooperate; failure may lead to denial of leniency. Appeals allowed for statistical purposes.
                                Note: It is a system-generated summary and is for quick reference only.
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