https://www.taxtmi.com/caselaws?id=391891 The High Court condoned the delay in filing the appeal under Section 254 of the Income Tax Act, remanding the matter back to the Tribunal for a hearing on merit. The Court found the Tribunal erred in not accepting the appellant's belief that its interests were protected by filing an appeal against a consequential assessment order, leading to the delay in challenging the order under Section 263. The High Court emphasized the importance of ensuring justice and fair hearing, ultimately allowing the appeal and directing the appellant to pay costs for the rehearing. en-us Tue, 04 Feb 2020 00:00:00 +0530 Sat, 08 Feb 2020 17:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391891 The High Court condoned the delay in filing the appeal under Section 254 of the Income Tax Act, remanding the matter back to the Tribunal for a hearing on merit. The Court found the Tribunal erred in not accepting the appellant's belief that its interests were protected by filing an appeal against a consequential assessment order, leading to the delay in challenging the order under Section 263. The High Court emphasized the importance of ensuring justice and fair hearing, ultimately allowing the appeal and directing the appellant to pay costs for the rehearing. Case-Laws Income Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391891