https://www.taxtmi.com/caselaws?id=177008 The Tribunal allowed the appeal of the assessee, condoning the delay of 355 days in filing the appeal before the CIT (A) for the assessment year 2005-06. The Tribunal emphasized that technical limitations should not hinder justice when the assessee has a strong case on merits. The order of the CIT (A) was set aside, and the delay was condoned, directing the CIT (A) to consider the appeal on its merits. en-us Fri, 18 Dec 2009 00:00:00 +0530 Fri, 01 Jan 2016 13:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177008 The Tribunal allowed the appeal of the assessee, condoning the delay of 355 days in filing the appeal before the CIT (A) for the assessment year 2005-06. The Tribunal emphasized that technical limitations should not hinder justice when the assessee has a strong case on merits. The order of the CIT (A) was set aside, and the delay was condoned, directing the CIT (A) to consider the appeal on its merits. Case-Laws Income Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177008