https://www.taxtmi.com/caselaws?id=288072 The High Court allowed the appeal, granted condonation of delay, and directed the Tribunal to number the appeal for disposal. The Court emphasized the importance of considering all relevant factors in such applications, stating that reliance on advocates' affidavits is permissible and the absence of the authorized representative's affidavit alone should not lead to dismissal. This decision reflects a fair and just approach in addressing procedural issues in tax matters. en-us Mon, 08 Aug 2016 00:00:00 +0530 Mon, 18 May 2020 09:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288072 The High Court allowed the appeal, granted condonation of delay, and directed the Tribunal to number the appeal for disposal. The Court emphasized the importance of considering all relevant factors in such applications, stating that reliance on advocates' affidavits is permissible and the absence of the authorized representative's affidavit alone should not lead to dismissal. This decision reflects a fair and just approach in addressing procedural issues in tax matters. Case-Laws Income Tax Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288072