https://www.taxtmi.com/caselaws?id=394523 The Tribunal allowed the appeals for the assessment years 2013-14 to 2015-16, condoning the delay in filing and remitting the matters back to the CIT (A) for fresh adjudication on merits. The Tribunal emphasized a liberal approach in condoning delays to uphold substantial justice, highlighting the procedural constraints faced by the public sector bank as a valid reason for the delay. The decision focused on deciding appeals on merits rather than technical grounds, ensuring fairness in the adjudication process. en-us Mon, 03 Feb 2020 00:00:00 +0530 Wed, 15 Apr 2020 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394523 The Tribunal allowed the appeals for the assessment years 2013-14 to 2015-16, condoning the delay in filing and remitting the matters back to the CIT (A) for fresh adjudication on merits. The Tribunal emphasized a liberal approach in condoning delays to uphold substantial justice, highlighting the procedural constraints faced by the public sector bank as a valid reason for the delay. The decision focused on deciding appeals on merits rather than technical grounds, ensuring fairness in the adjudication process. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394523