https://www.taxtmi.com/caselaws?id=205512 The Appellate Tribunal ITAT, Mumbai condoned the delay of 92 days in filing appeals by the assessee against composite orders of CIT(A) for individual and HUF assessment years. The Tribunal emphasized the importance of considering genuine reasons for delay and prioritizing substantial justice, remitting the matter back to the CIT(A) for a decision on the merits. The appeals of the assessee were allowed for statistical purposes. en-us Wed, 15 Sep 2010 00:00:00 +0530 Tue, 12 Apr 2011 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205512 The Appellate Tribunal ITAT, Mumbai condoned the delay of 92 days in filing appeals by the assessee against composite orders of CIT(A) for individual and HUF assessment years. The Tribunal emphasized the importance of considering genuine reasons for delay and prioritizing substantial justice, remitting the matter back to the CIT(A) for a decision on the merits. The appeals of the assessee were allowed for statistical purposes. Case-Laws Income Tax Wed, 15 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205512