https://www.taxtmi.com/caselaws?id=220941 The Gujarat High Court allowed three appeals concerning the condonation of delay in filing appeals before the Income Tax Appellate Tribunal for Assessment Years 1999-2000 to 2002-03. The Court found the appellant's reasons for delay genuine and bonafide, criticizing the Tribunal's strict approach. The appeals were allowed, and the delay of one year, eight months, and twenty-five days was condoned. The Court emphasized a liberal approach in such cases to safeguard substantive rights and directed the Tribunal to proceed with the main appeals based on their merits. en-us Thu, 16 Aug 2012 00:00:00 +0530 Thu, 31 Jan 2013 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220941 The Gujarat High Court allowed three appeals concerning the condonation of delay in filing appeals before the Income Tax Appellate Tribunal for Assessment Years 1999-2000 to 2002-03. The Court found the appellant's reasons for delay genuine and bonafide, criticizing the Tribunal's strict approach. The appeals were allowed, and the delay of one year, eight months, and twenty-five days was condoned. The Court emphasized a liberal approach in such cases to safeguard substantive rights and directed the Tribunal to proceed with the main appeals based on their merits. Case-Laws Income Tax Thu, 16 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220941