https://www.taxtmi.com/caselaws?id=380271 The Tribunal condoned the delay in filing the appeal by the government department, emphasizing substantial justice over procedural technicalities. The appeals were directed to be adjudicated on their merits by the CIT (A), providing the assessee an opportunity to present its case comprehensively. Regarding the demand for short deduction of TDS and interest, the matter was set aside for re-examination to assess the legitimacy of the demand in light of the assessee's compliance efforts. The Tribunal's decision underscores the need for a detailed review of facts to ensure justice and fairness in the proceedings. en-us Tue, 14 May 2019 00:00:00 +0530 Thu, 16 May 2019 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380271 The Tribunal condoned the delay in filing the appeal by the government department, emphasizing substantial justice over procedural technicalities. The appeals were directed to be adjudicated on their merits by the CIT (A), providing the assessee an opportunity to present its case comprehensively. Regarding the demand for short deduction of TDS and interest, the matter was set aside for re-examination to assess the legitimacy of the demand in light of the assessee's compliance efforts. The Tribunal's decision underscores the need for a detailed review of facts to ensure justice and fairness in the proceedings. Case-Laws Income Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380271