https://www.taxtmi.com/caselaws?id=391516 The Tribunal granted condonation for the delay in filing the appeal before it, emphasizing substantive justice over technicalities. It held that the right to appeal is a substantive right that should not be denied due to procedural lapses. The Tribunal allowed the appeal, highlighting the confusion caused by the transition from manual to electronic filing and stressing the importance of ensuring substantial justice in such cases. en-us Thu, 02 Jan 2020 00:00:00 +0530 Fri, 31 Jan 2020 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391516 The Tribunal granted condonation for the delay in filing the appeal before it, emphasizing substantive justice over technicalities. It held that the right to appeal is a substantive right that should not be denied due to procedural lapses. The Tribunal allowed the appeal, highlighting the confusion caused by the transition from manual to electronic filing and stressing the importance of ensuring substantial justice in such cases. Case-Laws Income Tax Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391516