https://www.taxtmi.com/caselaws?id=204934 The High Court upheld the Tribunal's decision to condone the delay in filing appeals before the Commissioner of Income-tax (Appeals) for the assessment years 2000-2001 and 2001-2002. The Court dismissed the Revenue's challenge, emphasizing the satisfactory reasons provided for the delay and the absence of substantial questions of law. The Tribunal's discretion in favor of the assessee was deemed appropriate, leading to the directive for time-bound disposal of the appeals by the Commissioner of Income-tax (Appeals) within three months. en-us Tue, 03 Aug 2010 00:00:00 +0530 Mon, 05 Sep 2011 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204934 The High Court upheld the Tribunal's decision to condone the delay in filing appeals before the Commissioner of Income-tax (Appeals) for the assessment years 2000-2001 and 2001-2002. The Court dismissed the Revenue's challenge, emphasizing the satisfactory reasons provided for the delay and the absence of substantial questions of law. The Tribunal's discretion in favor of the assessee was deemed appropriate, leading to the directive for time-bound disposal of the appeals by the Commissioner of Income-tax (Appeals) within three months. Case-Laws Income Tax Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204934