https://www.taxtmi.com/caselaws?id=10667 The High Court (HC) allowed the appeal, setting aside the Tribunal's order and condoning the delay in filing the appeal under section 260A of the Income-tax Act, 1961. The HC emphasized the need for a pragmatic and liberal approach in matters of condonation of delay, considering the appellant's valid reasons, including partner illness and logistical challenges. The judgment underscored the importance of balancing technical considerations with substantial justice, directing the Tribunal to proceed with the assessment while ensuring a fair opportunity for both parties to present their case. en-us Thu, 12 May 2005 00:00:00 +0530 Tue, 21 Jul 2009 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10667 The High Court (HC) allowed the appeal, setting aside the Tribunal's order and condoning the delay in filing the appeal under section 260A of the Income-tax Act, 1961. The HC emphasized the need for a pragmatic and liberal approach in matters of condonation of delay, considering the appellant's valid reasons, including partner illness and logistical challenges. The judgment underscored the importance of balancing technical considerations with substantial justice, directing the Tribunal to proceed with the assessment while ensuring a fair opportunity for both parties to present their case. Case-Laws Income Tax Thu, 12 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10667