https://www.taxtmi.com/caselaws?id=120000 The Tribunal allowed the appeals, setting aside the CIT(A)'s order and restoring them for a merits-based decision. It condoned the 42-day delay in filing the appeals, emphasizing the curable nature of the defect and the importance of substantial justice over technicalities. The Tribunal directed the CIT(A) to dispose of the appeals on merits after granting a reasonable opportunity to the assessee. en-us Fri, 25 Aug 2006 00:00:00 +0530 Mon, 16 Jul 2012 11:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120000 The Tribunal allowed the appeals, setting aside the CIT(A)'s order and restoring them for a merits-based decision. It condoned the 42-day delay in filing the appeals, emphasizing the curable nature of the defect and the importance of substantial justice over technicalities. The Tribunal directed the CIT(A) to dispose of the appeals on merits after granting a reasonable opportunity to the assessee. Case-Laws Income Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120000