https://www.taxtmi.com/caselaws?id=215578 The High Court admitted the appeal based on a substantial question of law regarding negligence in condoning the delay in filing the appeal before the Income Tax Appellate Tribunal. The appellant, a proprietorship firm previously a partnership firm, filed the appeal citing reasons such as dissolution of the partnership firm, loss of documents, and family issues. The High Court found these reasons sufficient for condonation of delay and directed the Tribunal to decide the appeal on merits without costs, emphasizing the importance of establishing a reasonable cause for condonation of delay in legal proceedings. en-us Thu, 10 May 2012 00:00:00 +0530 Thu, 09 Aug 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215578 The High Court admitted the appeal based on a substantial question of law regarding negligence in condoning the delay in filing the appeal before the Income Tax Appellate Tribunal. The appellant, a proprietorship firm previously a partnership firm, filed the appeal citing reasons such as dissolution of the partnership firm, loss of documents, and family issues. The High Court found these reasons sufficient for condonation of delay and directed the Tribunal to decide the appeal on merits without costs, emphasizing the importance of establishing a reasonable cause for condonation of delay in legal proceedings. Case-Laws Income Tax Thu, 10 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215578