https://www.taxtmi.com/caselaws?id=62925 The Tribunal allowed the appeals, condoning the delay in tax payment, directing the Commissioner of Wealth Tax (Appeals) to admit the appeals for hearing and decide them on merits. The Tribunal emphasized the importance of judicial discretion in admitting appeals despite procedural lapses, considering the financial difficulties faced by the assessee. The right to appeal is a statutory right that should be exercised with due consideration of all circumstances, including financial hardships. en-us Fri, 31 Jul 1998 00:00:00 +0530 Mon, 24 Jan 2011 16:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62925 The Tribunal allowed the appeals, condoning the delay in tax payment, directing the Commissioner of Wealth Tax (Appeals) to admit the appeals for hearing and decide them on merits. The Tribunal emphasized the importance of judicial discretion in admitting appeals despite procedural lapses, considering the financial difficulties faced by the assessee. The right to appeal is a statutory right that should be exercised with due consideration of all circumstances, including financial hardships. Case-Laws Wealth-tax Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62925