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Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
HC condoned a 161-day delay in filing an appeal before ITAT, finding substantial cause in the appellant's unawareness of the CIT(Appeals) order uploaded on ITBA portal. Following SC guidance in Vidya Shankar Jaiswal, the court adopted a justice-oriented approach, noting the Revenue's failure to contest the appellant's explanation. The delay was deemed excusable, and the matter was remitted to ITAT for merits-based adjudication, emphasizing procedural fairness and substantial justice over strict technical compliance.
HC condoned a 161-day delay in filing an appeal before ITAT, finding substantial cause in the appellant's unawareness of the CIT(Appeals) order uploaded on ITBA portal. Following SC guidance in Vidya Shankar Jaiswal, the court adopted a justice-oriented approach, noting the Revenue's failure to contest the appellant's explanation. The delay was deemed excusable, and the matter was remitted to ITAT for merits-based adjudication, emphasizing procedural fairness and substantial justice over strict technical compliance.
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