https://www.taxtmi.com/caselaws?id=218646 The Tribunal allowed the appeals, condoning the delay in filing and remitting the issues back to the CIT(A) for a decision on merits. The delay was deemed reasonable and justifiable, considering a subsequent favorable judicial decision and the assessee's bona fide reasons. The Tribunal emphasized substantial justice by allowing the assessee to contest the appeal on its merits concerning the disallowance of relief under Section 80HHC related to DEPB certificates. en-us Fri, 13 Jan 2012 00:00:00 +0530 Thu, 22 Nov 2012 07:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218646 The Tribunal allowed the appeals, condoning the delay in filing and remitting the issues back to the CIT(A) for a decision on merits. The delay was deemed reasonable and justifiable, considering a subsequent favorable judicial decision and the assessee's bona fide reasons. The Tribunal emphasized substantial justice by allowing the assessee to contest the appeal on its merits concerning the disallowance of relief under Section 80HHC related to DEPB certificates. Case-Laws Income Tax Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218646