https://www.taxtmi.com/caselaws?id=381155 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of ensuring justice is served by correcting technical errors in legal procedures. The delay in filing the appeal against penalty orders was found to be unintentional and due to technical mistakes, leading to the direction for condonation and further consideration of the merits of the case by the CIT(A). Despite the deletion of quantum additions, the penalty under section 271 AAA was upheld, highlighting the need for a liberal approach in condoning delays to prevent denial of justice on technical grounds. en-us Wed, 10 Apr 2019 00:00:00 +0530 Tue, 04 Jun 2019 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381155 The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of ensuring justice is served by correcting technical errors in legal procedures. The delay in filing the appeal against penalty orders was found to be unintentional and due to technical mistakes, leading to the direction for condonation and further consideration of the merits of the case by the CIT(A). Despite the deletion of quantum additions, the penalty under section 271 AAA was upheld, highlighting the need for a liberal approach in condoning delays to prevent denial of justice on technical grounds. Case-Laws Income Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381155