https://www.taxtmi.com/caselaws?id=185214 The High Court directed the Tribunal to reconsider the issue of condonation of delay in filing the appeal after considering the affidavit of the office boy. The Court stressed that unintentional delays should be viewed liberally, and if a reasonable explanation is provided, cases should be decided on merits rather than technicalities. Despite a minor discrepancy in the name, the Court favored the appellant, remanding the proceedings to the Tribunal for reconsideration. The appellant was ordered to pay a cost of 5,000 to the State Legal Service Authority. en-us Tue, 27 Nov 2012 00:00:00 +0530 Thu, 04 Aug 2016 10:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185214 The High Court directed the Tribunal to reconsider the issue of condonation of delay in filing the appeal after considering the affidavit of the office boy. The Court stressed that unintentional delays should be viewed liberally, and if a reasonable explanation is provided, cases should be decided on merits rather than technicalities. Despite a minor discrepancy in the name, the Court favored the appellant, remanding the proceedings to the Tribunal for reconsideration. The appellant was ordered to pay a cost of 5,000 to the State Legal Service Authority. Case-Laws Income Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185214