https://www.taxtmi.com/caselaws?id=241544 The High Court allowed the appeal, setting aside the Tribunal's order and directing reconsideration of the delay condonation application. Emphasizing that the appellant should not be denied a hearing on merits due to counsel's mistake, the Court highlighted the importance of proper exercise of discretion in such cases. The Tribunal's failure to consider the counsel's explanation for the delay led to the Court's decision to remand the case for a fair hearing on the merits, including the assessment issues raised by the assessee. en-us Mon, 18 Nov 2013 00:00:00 +0530 Thu, 26 Dec 2013 07:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241544 The High Court allowed the appeal, setting aside the Tribunal's order and directing reconsideration of the delay condonation application. Emphasizing that the appellant should not be denied a hearing on merits due to counsel's mistake, the Court highlighted the importance of proper exercise of discretion in such cases. The Tribunal's failure to consider the counsel's explanation for the delay led to the Court's decision to remand the case for a fair hearing on the merits, including the assessment issues raised by the assessee. Case-Laws Income Tax Mon, 18 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241544