https://www.taxtmi.com/caselaws?id=239877 The High Court allowed the appeals, quashed the ITAT's order, condoned the delays, and remitted the matters back to the ITAT for a decision on merits and in accordance with the law. The Court emphasized deciding cases on their merits rather than technicalities, highlighting that refusing to condone delay could impede justice. The High Court stressed that changing practitioners might hinder obtaining necessary affidavits and that appeals should be decided on substance, not procedural grounds. Both appeals were allowed, overturning the ITAT's decision and providing the appellant with the opportunity for a proper hearing and determination of their tax matters. en-us Tue, 22 Oct 2013 00:00:00 +0530 Fri, 26 Jun 2026 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239877 The High Court allowed the appeals, quashed the ITAT's order, condoned the delays, and remitted the matters back to the ITAT for a decision on merits and in accordance with the law. The Court emphasized deciding cases on their merits rather than technicalities, highlighting that refusing to condone delay could impede justice. The High Court stressed that changing practitioners might hinder obtaining necessary affidavits and that appeals should be decided on substance, not procedural grounds. Both appeals were allowed, overturning the ITAT's decision and providing the appellant with the opportunity for a proper hearing and determination of their tax matters. Case-Laws Income Tax Tue, 22 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239877