https://www.taxtmi.com/caselaws?id=396986 The Tribunal allowed the appeal, condoned the 331-day delay in filing the appeal before the CIT (Appeals), and remitted the matter for fresh adjudication. Emphasizing substantial justice and equality before the law, the Tribunal highlighted the need for a pragmatic approach to condone delays in filing appeals to ensure justice on merits. The decision underscored the importance of equal treatment to all litigants and the doctrine of doing even-handed justice. The Tribunal directed the CIT (Appeals) to admit the appeal, adjudicate on merits, and provide adequate hearing opportunities to the assessee for the early disposal of the appeal. en-us Thu, 27 Feb 2020 00:00:00 +0530 Wed, 29 Jul 2020 13:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396986 The Tribunal allowed the appeal, condoned the 331-day delay in filing the appeal before the CIT (Appeals), and remitted the matter for fresh adjudication. Emphasizing substantial justice and equality before the law, the Tribunal highlighted the need for a pragmatic approach to condone delays in filing appeals to ensure justice on merits. The decision underscored the importance of equal treatment to all litigants and the doctrine of doing even-handed justice. The Tribunal directed the CIT (Appeals) to admit the appeal, adjudicate on merits, and provide adequate hearing opportunities to the assessee for the early disposal of the appeal. Case-Laws Income Tax Thu, 27 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396986