https://www.taxtmi.com/caselaws?id=251734 The Tribunal allowed the assessee's appeals for a delay of 534 days in filing appeals before the Commissioner of Income Tax (Appeals), citing financial hardship and following a Supreme Court precedent. The Court upheld the Tribunal's decision, finding the assessee's explanation satisfactory and emphasizing the importance of accepting explanations in delay cases. Consequently, the Revenue's appeals were dismissed, and the Commissioner of Income Tax (Appeals) was directed to decide on the merits. The Court stressed the need to balance the interests of all parties involved. en-us Mon, 08 Sep 2014 00:00:00 +0530 Fri, 26 Sep 2014 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251734 The Tribunal allowed the assessee's appeals for a delay of 534 days in filing appeals before the Commissioner of Income Tax (Appeals), citing financial hardship and following a Supreme Court precedent. The Court upheld the Tribunal's decision, finding the assessee's explanation satisfactory and emphasizing the importance of accepting explanations in delay cases. Consequently, the Revenue's appeals were dismissed, and the Commissioner of Income Tax (Appeals) was directed to decide on the merits. The Court stressed the need to balance the interests of all parties involved. Case-Laws Income Tax Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251734