https://www.taxtmi.com/caselaws?id=10863 The High Court allowed the appeal, overturning the decisions of the lower authorities regarding the non-condonation of delay by the Commissioner of Income-tax (Appeals). The court emphasized that a liberal view should be taken in cases of short delays where the appellant gains nothing from the delay. The High Court set aside the orders of the Commissioner of Income-tax (Appeals) and the Tribunal, directing the Commissioner to reconsider the application for condonation of delay and decide the appeal on its merits expeditiously, preferably within three months. No costs were awarded in the matter. en-us Wed, 21 Jul 2004 00:00:00 +0530 Mon, 27 Jul 2009 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10863 The High Court allowed the appeal, overturning the decisions of the lower authorities regarding the non-condonation of delay by the Commissioner of Income-tax (Appeals). The court emphasized that a liberal view should be taken in cases of short delays where the appellant gains nothing from the delay. The High Court set aside the orders of the Commissioner of Income-tax (Appeals) and the Tribunal, directing the Commissioner to reconsider the application for condonation of delay and decide the appeal on its merits expeditiously, preferably within three months. No costs were awarded in the matter. Case-Laws Income Tax Wed, 21 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10863