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    <title>2020 (10) TMI 298 - UTTARKHAND HIGH COURT</title>
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    <description>The High Court allowed the application seeking condonation of delay in filing the second appeal before the tribunal for different assessment years. The court found the reasons for the delay provided by the assessee satisfactory, emphasizing that delay should not hinder substantial justice. The matter was remitted back to the tribunal for consideration on merits, and both revisions were disposed of accordingly, along with any pending applications.</description>
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      <description>The High Court allowed the application seeking condonation of delay in filing the second appeal before the tribunal for different assessment years. The court found the reasons for the delay provided by the assessee satisfactory, emphasizing that delay should not hinder substantial justice. The matter was remitted back to the tribunal for consideration on merits, and both revisions were disposed of accordingly, along with any pending applications.</description>
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