https://www.taxtmi.com/caselaws?id=216891 The High Court held in favor of the appellant, finding that there was sufficient cause for condonation of the delay in refiling the appeal under Section 260A of the Income Tax Act, 1961. The Court emphasized that the Tribunal erred in dismissing the appeal based on the delay of 251 days, accepting the counsel's explanation for the delay. Consequently, the Court allowed the appeal and remitted the matter back to the Tribunal for adjudication on merits. en-us Tue, 28 Aug 2012 00:00:00 +0530 Fri, 21 Sep 2012 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216891 The High Court held in favor of the appellant, finding that there was sufficient cause for condonation of the delay in refiling the appeal under Section 260A of the Income Tax Act, 1961. The Court emphasized that the Tribunal erred in dismissing the appeal based on the delay of 251 days, accepting the counsel's explanation for the delay. Consequently, the Court allowed the appeal and remitted the matter back to the Tribunal for adjudication on merits. Case-Laws Income Tax Tue, 28 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216891