https://www.taxtmi.com/caselaws?id=3164 The High Court set aside the Tribunal's decision to dismiss the appeal due to a 12-day delay under section 260A of the Income-tax Act, 1961. The Court found that the appellant had valid reasons for the delay, caused by a strike at the State Bank of India. The Tribunal's failure to consider these reasons and its hyper-technical approach were deemed unjust. Consequently, the appeal was allowed, and the matter was remitted back to the Tribunal for a fresh hearing on the merits, with no costs awarded. en-us Fri, 02 Mar 2007 00:00:00 +0530 Wed, 30 Jul 2008 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3164 The High Court set aside the Tribunal's decision to dismiss the appeal due to a 12-day delay under section 260A of the Income-tax Act, 1961. The Court found that the appellant had valid reasons for the delay, caused by a strike at the State Bank of India. The Tribunal's failure to consider these reasons and its hyper-technical approach were deemed unjust. Consequently, the appeal was allowed, and the matter was remitted back to the Tribunal for a fresh hearing on the merits, with no costs awarded. Case-Laws Income Tax Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3164