https://www.taxtmi.com/caselaws?id=369392 The High Court allowed the appeal, favoring the assessee, setting aside the Tribunal's order due to a 231-day delay in filing the appeal before the Commissioner of Income Tax (Appeals). The Court justified condoning the delay based on the company's structure as a joint venture entity controlled by the Government of Tamil Nadu, emphasizing the absence of mala fide reasons for the delay. The matter was remanded for fresh consideration on merits, balancing finality of orders with parties' rights and citing previous judgments for context. en-us Mon, 08 Oct 2018 00:00:00 +0530 Fri, 26 Oct 2018 06:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369392 The High Court allowed the appeal, favoring the assessee, setting aside the Tribunal's order due to a 231-day delay in filing the appeal before the Commissioner of Income Tax (Appeals). The Court justified condoning the delay based on the company's structure as a joint venture entity controlled by the Government of Tamil Nadu, emphasizing the absence of mala fide reasons for the delay. The matter was remanded for fresh consideration on merits, balancing finality of orders with parties' rights and citing previous judgments for context. Case-Laws Income Tax Mon, 08 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369392