https://www.taxtmi.com/caselaws?id=360922 The ITAT allowed the appeal of the assessee, emphasizing the importance of interpreting legal provisions in a manner that upholds justice and fairness. The ITAT held that the delay in filing the appeal should be condoned in the interest of justice, citing precedents emphasizing the elastic nature of 'sufficient cause' for condonation of delay. The ITAT directed the file to be remitted back to CIT(A) for consideration on merits after condoning the delay, providing the assessee with a reasonable opportunity to be heard. en-us Wed, 23 May 2018 00:00:00 +0530 Wed, 10 Apr 2019 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360922 The ITAT allowed the appeal of the assessee, emphasizing the importance of interpreting legal provisions in a manner that upholds justice and fairness. The ITAT held that the delay in filing the appeal should be condoned in the interest of justice, citing precedents emphasizing the elastic nature of 'sufficient cause' for condonation of delay. The ITAT directed the file to be remitted back to CIT(A) for consideration on merits after condoning the delay, providing the assessee with a reasonable opportunity to be heard. Case-Laws Income Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360922