https://www.taxtmi.com/caselaws?id=404827 The tribunal condoned the delay in filing appeals for assessment years 2013-14, 2014-15, and 2015-16, emphasizing the absence of willful negligence by the assessee. Citing the principle of 'sufficient cause' under the Limitation Act, the tribunal stressed the importance of substantive justice over technicalities. The tribunal set aside the Commissioner's order, directing a fresh adjudication on merits to ensure a fair hearing. All appeals were allowed for statistical purposes, highlighting the significance of preserving legal remedies within prescribed timelines while promoting substantial justice and fairness. en-us Tue, 16 Feb 2021 00:00:00 +0530 Fri, 05 Mar 2021 09:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404827 The tribunal condoned the delay in filing appeals for assessment years 2013-14, 2014-15, and 2015-16, emphasizing the absence of willful negligence by the assessee. Citing the principle of 'sufficient cause' under the Limitation Act, the tribunal stressed the importance of substantive justice over technicalities. The tribunal set aside the Commissioner's order, directing a fresh adjudication on merits to ensure a fair hearing. All appeals were allowed for statistical purposes, highlighting the significance of preserving legal remedies within prescribed timelines while promoting substantial justice and fairness. Case-Laws Income Tax Tue, 16 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404827