https://www.taxtmi.com/caselaws?id=187719 The ITAT Chennai allowed the appeal filed by the assessee, emphasizing the importance of substantial justice and the need for a pragmatic approach in condoning delays in legal proceedings. The delay in filing the appeal before CIT(A) was condoned, and the case was remanded back to CIT(A) for reconsideration on its merits. en-us Fri, 16 Mar 2007 00:00:00 +0530 Thu, 03 Nov 2016 18:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187719 The ITAT Chennai allowed the appeal filed by the assessee, emphasizing the importance of substantial justice and the need for a pragmatic approach in condoning delays in legal proceedings. The delay in filing the appeal before CIT(A) was condoned, and the case was remanded back to CIT(A) for reconsideration on its merits. Case-Laws Income Tax Fri, 16 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187719