https://www.taxtmi.com/caselaws?id=392384 The ITAT set aside the Ld. CIT(A)'s dismissal of the appeal due to a delay in electronic filing, emphasizing substantial justice over procedural technicalities. Referring to legal precedents, the ITAT directed the Ld. CIT(A) to hear the appeal on merits after condoning the delay, highlighting that procedural laws should not hinder justice. en-us Wed, 29 Jan 2020 00:00:00 +0530 Wed, 19 Feb 2020 13:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392384 The ITAT set aside the Ld. CIT(A)'s dismissal of the appeal due to a delay in electronic filing, emphasizing substantial justice over procedural technicalities. Referring to legal precedents, the ITAT directed the Ld. CIT(A) to hear the appeal on merits after condoning the delay, highlighting that procedural laws should not hinder justice. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392384