https://www.taxtmi.com/caselaws?id=346188 The High Court remanded the case to the appellate Commissioner for a fresh consideration of the delay in filing the appeal, emphasizing that the explanation provided by the assessee for the delay should have been accepted as sufficient cause. The Court criticized the Commissioner for rejecting the appeal solely on grounds of limitation and ordered a reconsideration, allowing both parties to submit necessary documents and affidavits for a fair review of the case. en-us Tue, 01 Aug 2017 00:00:00 +0530 Thu, 10 Aug 2017 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346188 The High Court remanded the case to the appellate Commissioner for a fresh consideration of the delay in filing the appeal, emphasizing that the explanation provided by the assessee for the delay should have been accepted as sufficient cause. The Court criticized the Commissioner for rejecting the appeal solely on grounds of limitation and ordered a reconsideration, allowing both parties to submit necessary documents and affidavits for a fair review of the case. Case-Laws Income Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346188