https://www.taxtmi.com/caselaws?id=62421 The appeal was allowed by the Tribunal as it found that the assessee had a reasonable cause for the delayed payment of admitted tax and the use of the old proforma. The Tribunal emphasized that ignorance of the law was not a valid excuse but considered the circumstances surrounding the case. It directed the Appellate Assistant Commissioner to entertain the appeal and decide it on its merits, highlighting that technical defects like using an old proforma should not lead to the dismissal of an appeal. en-us Wed, 29 Jun 1977 00:00:00 +0530 Wed, 19 Jan 2011 17:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62421 The appeal was allowed by the Tribunal as it found that the assessee had a reasonable cause for the delayed payment of admitted tax and the use of the old proforma. The Tribunal emphasized that ignorance of the law was not a valid excuse but considered the circumstances surrounding the case. It directed the Appellate Assistant Commissioner to entertain the appeal and decide it on its merits, highlighting that technical defects like using an old proforma should not lead to the dismissal of an appeal. Case-Laws Income Tax Wed, 29 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62421