https://www.taxtmi.com/caselaws?id=246776 Delay in filing the appeal was condoned after the assessee supported the explanation with an affidavit and the delay was found neither deliberate nor mala fide. The text applies a liberal approach to limitation where the explanation discloses bona fide reasons, emphasizing that substantial justice should prevail over technical considerations. Refusing condonation would risk excluding a potentially meritorious matter at the threshold. The matter was therefore restored to the first appellate authority for decision on merits. en-us Wed, 16 Apr 2014 00:00:00 +0530 Mon, 21 Apr 2014 19:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246776 Delay in filing the appeal was condoned after the assessee supported the explanation with an affidavit and the delay was found neither deliberate nor mala fide. The text applies a liberal approach to limitation where the explanation discloses bona fide reasons, emphasizing that substantial justice should prevail over technical considerations. Refusing condonation would risk excluding a potentially meritorious matter at the threshold. The matter was therefore restored to the first appellate authority for decision on merits. Case-Laws Income Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246776