https://www.taxtmi.com/caselaws?id=274884 HC found the 791-day delay explained satisfactorily by the appellant's affidavit describing difficulties in tracing documents and preparing grounds of appeal, and held that substantial justice outweighed technical dismissal for delay. The Tribunal's order rejecting the appeal solely on limitation grounds was set aside, and the matter was remitted to the Tribunal to admit and decide the appeal on merits. The HC therefore condoned the delay and directed the Tribunal to proceed to hear the appeal substantively. en-us Mon, 22 Oct 2012 00:00:00 +0530 Mon, 06 Oct 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274884 HC found the 791-day delay explained satisfactorily by the appellant's affidavit describing difficulties in tracing documents and preparing grounds of appeal, and held that substantial justice outweighed technical dismissal for delay. The Tribunal's order rejecting the appeal solely on limitation grounds was set aside, and the matter was remitted to the Tribunal to admit and decide the appeal on merits. The HC therefore condoned the delay and directed the Tribunal to proceed to hear the appeal substantively. Case-Laws Income Tax Mon, 22 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274884