https://www.taxtmi.com/caselaws?id=71355 The appeal was deemed non-maintainable by the CIT(A) due to the merger of the Assessing Officer's order with the CIT's order under section 264. The CIT(A) also rejected the appeal on grounds of delay and upheld the additions made by the CIT under section 264. Despite the assessee's attempts to rectify the delay and seek condonation, the CIT(A) did not grant relief. The Tribunal intervened, emphasizing substantial justice over technicalities, and directed the CIT(A) to reevaluate the delay issue and decide on the appeal's merits accordingly. The appeal was partially allowed for statistical purposes. en-us Fri, 01 Jun 2007 00:00:00 +0530 Sat, 15 Jun 2013 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71355 The appeal was deemed non-maintainable by the CIT(A) due to the merger of the Assessing Officer's order with the CIT's order under section 264. The CIT(A) also rejected the appeal on grounds of delay and upheld the additions made by the CIT under section 264. Despite the assessee's attempts to rectify the delay and seek condonation, the CIT(A) did not grant relief. The Tribunal intervened, emphasizing substantial justice over technicalities, and directed the CIT(A) to reevaluate the delay issue and decide on the appeal's merits accordingly. The appeal was partially allowed for statistical purposes. Case-Laws Income Tax Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71355