https://www.taxtmi.com/caselaws?id=395009 The Tribunal allowed the appeal for statistical purposes, condoning the delay of 272 days in filing the appeal before the Commissioner of Income Tax (Appeals). The Tribunal emphasized the need for substantial justice and equal treatment to all litigants, citing the elastic nature of "sufficient cause." The case was remanded back to the CIT (Appeals) for adjudication on merits, with instructions for an early disposal of the appeal and providing the assessee with a fair hearing opportunity. en-us Thu, 27 Feb 2020 00:00:00 +0530 Mon, 11 May 2020 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395009 The Tribunal allowed the appeal for statistical purposes, condoning the delay of 272 days in filing the appeal before the Commissioner of Income Tax (Appeals). The Tribunal emphasized the need for substantial justice and equal treatment to all litigants, citing the elastic nature of "sufficient cause." The case was remanded back to the CIT (Appeals) for adjudication on merits, with instructions for an early disposal of the appeal and providing the assessee with a fair hearing opportunity. Case-Laws Income Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395009