https://www.taxtmi.com/caselaws?id=369069 The Tribunal directed the CIT(A) to condone the delay in filing appeals by the assessee, a closely held company facing financial crisis and business closure, allowing the appeals to be adjudicated on merits. The Tribunal emphasized the need for substantial justice over technicalities, highlighting that dismissing appeals for delay could lead to injustice. The decision favored the assessee, recognizing the justifications for the delay and stressing the importance of considering circumstances leading to delays in filing appeals. en-us Wed, 17 Oct 2018 00:00:00 +0530 Thu, 18 Oct 2018 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369069 The Tribunal directed the CIT(A) to condone the delay in filing appeals by the assessee, a closely held company facing financial crisis and business closure, allowing the appeals to be adjudicated on merits. The Tribunal emphasized the need for substantial justice over technicalities, highlighting that dismissing appeals for delay could lead to injustice. The decision favored the assessee, recognizing the justifications for the delay and stressing the importance of considering circumstances leading to delays in filing appeals. Case-Laws Income Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369069