https://www.taxtmi.com/caselaws?id=390785 The Tribunal, under Section 254(1) of the Income-tax Act, 1961, condoned the 345-day delay in filing the appeal before the CIT(A) due to the appellant's health issues. The appellate order was set aside, and the matter was remanded for fresh adjudication, emphasizing substantial justice over technicalities. The appellant, an elderly individual with health challenges, was granted a liberal approach in consideration of the circumstances. en-us Thu, 05 Dec 2019 00:00:00 +0530 Sat, 11 Jan 2020 07:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390785 The Tribunal, under Section 254(1) of the Income-tax Act, 1961, condoned the 345-day delay in filing the appeal before the CIT(A) due to the appellant's health issues. The appellate order was set aside, and the matter was remanded for fresh adjudication, emphasizing substantial justice over technicalities. The appellant, an elderly individual with health challenges, was granted a liberal approach in consideration of the circumstances. Case-Laws Income Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390785