https://www.taxtmi.com/caselaws?id=394739 The ITAT Bangalore allowed the appeal, condoning the 491-day delay in filing due to the assessee pursuing rectification under section 154 of the Income Tax Act. Emphasizing substantial justice over technicalities, the ITAT held the delay was not willful, had bonafide reasons, and the appeal was filed promptly after obtaining necessary documentation. The ITAT directed the CIT(A) to admit the appeal, underscoring the importance of upholding justice in the case. en-us Mon, 20 Jan 2020 00:00:00 +0530 Thu, 23 Apr 2020 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394739 The ITAT Bangalore allowed the appeal, condoning the 491-day delay in filing due to the assessee pursuing rectification under section 154 of the Income Tax Act. Emphasizing substantial justice over technicalities, the ITAT held the delay was not willful, had bonafide reasons, and the appeal was filed promptly after obtaining necessary documentation. The ITAT directed the CIT(A) to admit the appeal, underscoring the importance of upholding justice in the case. Case-Laws Income Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394739