https://www.taxtmi.com/caselaws?id=379140 The High Court allowed the Assessee's Appeal, which was dismissed by the Income Tax Appellate Tribunal as time-barred due to a 3599-day delay. Despite finding no substantial legal questions, the Court considered the Assessee's health issues and business losses, overturning the Tribunal's decision. The Court emphasized the exceptional circumstances and directed a fresh consideration of the Appeal on its merits, highlighting the lack of rebuttal by the Revenue. The case was disposed of without costs, emphasizing the unique factors contributing to the delayed filing of the Appeal. en-us Wed, 10 Apr 2019 00:00:00 +0530 Sat, 27 Apr 2019 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379140 The High Court allowed the Assessee's Appeal, which was dismissed by the Income Tax Appellate Tribunal as time-barred due to a 3599-day delay. Despite finding no substantial legal questions, the Court considered the Assessee's health issues and business losses, overturning the Tribunal's decision. The Court emphasized the exceptional circumstances and directed a fresh consideration of the Appeal on its merits, highlighting the lack of rebuttal by the Revenue. The case was disposed of without costs, emphasizing the unique factors contributing to the delayed filing of the Appeal. Case-Laws Income Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379140