https://www.taxtmi.com/caselaws?id=397425 The HC held that the 154-day delay in filing the ITA should have been condoned and the appeal heard on its merits. Relying on SC principles that limitation rules receive liberal construction to advance substantial justice and that delay not shown to be mala fide or dilatory must be excused (with costs ordinarily compensating the other party), the court found the appellant's explanation acceptable and concluded the Tribunal erred in refusing condonation. The matter should therefore proceed to adjudication on merits. en-us Thu, 13 Aug 2020 00:00:00 +0530 Thu, 18 Sep 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397425 The HC held that the 154-day delay in filing the ITA should have been condoned and the appeal heard on its merits. Relying on SC principles that limitation rules receive liberal construction to advance substantial justice and that delay not shown to be mala fide or dilatory must be excused (with costs ordinarily compensating the other party), the court found the appellant's explanation acceptable and concluded the Tribunal erred in refusing condonation. The matter should therefore proceed to adjudication on merits. Case-Laws Income Tax Thu, 13 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397425