https://www.taxtmi.com/caselaws?id=327432 The Tribunal allowed the appeal, condoning the delay of 62 months and 24 days in filing the appeal before the Ld. CIT(A) against the order under section 143(3) for A.Y. 2006-07. The Tribunal emphasized the genuine efforts of the assessee in pursuing legal remedies diligently, following the principles of the Supreme Court's liberal approach in Land Acquisition Collector vs. SS Katiji case. The decision highlighted the importance of an equitable approach in delay condonation and the significance of bonafide pursuit of legal remedies, leading to the remittance of the issue for reconsideration on merits to the Ld. CIT(A). en-us Fri, 04 Mar 2016 00:00:00 +0530 Mon, 09 May 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327432 The Tribunal allowed the appeal, condoning the delay of 62 months and 24 days in filing the appeal before the Ld. CIT(A) against the order under section 143(3) for A.Y. 2006-07. The Tribunal emphasized the genuine efforts of the assessee in pursuing legal remedies diligently, following the principles of the Supreme Court's liberal approach in Land Acquisition Collector vs. SS Katiji case. The decision highlighted the importance of an equitable approach in delay condonation and the significance of bonafide pursuit of legal remedies, leading to the remittance of the issue for reconsideration on merits to the Ld. CIT(A). Case-Laws Income Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327432