https://www.taxtmi.com/caselaws?id=10022 The appeal was allowed as the court found that the Tribunal erred in dismissing the appeal on grounds of limitation without properly considering the reasons for the delay presented in the director's affidavit. The court emphasized the need for a pragmatic approach in assessing delays under the Limitation Act and highlighted the importance of advancing substantial justice. The matter was remitted back to the Appellate Tribunal for a fresh consideration based on the provided affidavit, directing a review of the sufficiency of the cause for the delay as required by law. en-us Mon, 20 Feb 2006 00:00:00 +0530 Tue, 20 Sep 2011 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10022 The appeal was allowed as the court found that the Tribunal erred in dismissing the appeal on grounds of limitation without properly considering the reasons for the delay presented in the director's affidavit. The court emphasized the need for a pragmatic approach in assessing delays under the Limitation Act and highlighted the importance of advancing substantial justice. The matter was remitted back to the Appellate Tribunal for a fresh consideration based on the provided affidavit, directing a review of the sufficiency of the cause for the delay as required by law. Case-Laws Income Tax Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10022