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    <title>Appeal Delay of 458 Days Excused by Commissioner of Income Tax; Emphasizes Leniency Over Hyper-technical Rejection.</title>
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    <description>Condoned the delay in filing of Appeal with CIT – Delay of 458 days – by taking a pedantic and hyper-technical view of the matter the explanation furnished should not be rejected - Delay condoned. - AT</description>
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      <description>Condoned the delay in filing of Appeal with CIT – Delay of 458 days – by taking a pedantic and hyper-technical view of the matter the explanation furnished should not be rejected - Delay condoned. - AT</description>
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