https://www.taxtmi.com/caselaws?id=358879 The ITAT allowed both appeals of the assessee, emphasizing the importance of considering genuine reasons for delay in filing appeals. The ITAT highlighted the need to interpret legal provisions liberally to condone delays, balancing technical considerations with substantial justice. The decision set aside the CIT(A) orders and remitted the proceedings for adjudication on merits, emphasizing fair adjudication in tax disputes. en-us Tue, 10 Apr 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358879 The ITAT allowed both appeals of the assessee, emphasizing the importance of considering genuine reasons for delay in filing appeals. The ITAT highlighted the need to interpret legal provisions liberally to condone delays, balancing technical considerations with substantial justice. The decision set aside the CIT(A) orders and remitted the proceedings for adjudication on merits, emphasizing fair adjudication in tax disputes. Case-Laws Income Tax Tue, 10 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358879