https://www.taxtmi.com/caselaws?id=404927 The Tribunal directed the CIT(A) to condone the 84-day delay in filing the appeal and adjudicate the issue on merits, emphasizing the importance of addressing disputes on merits and ensuring procedural delays do not impede justice. The decision applied to all assessment years involved in the appeals, allowing the appeals partly for statistical purposes. en-us Wed, 24 Feb 2021 00:00:00 +0530 Mon, 08 Mar 2021 09:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404927 The Tribunal directed the CIT(A) to condone the 84-day delay in filing the appeal and adjudicate the issue on merits, emphasizing the importance of addressing disputes on merits and ensuring procedural delays do not impede justice. The decision applied to all assessment years involved in the appeals, allowing the appeals partly for statistical purposes. Case-Laws Income Tax Wed, 24 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404927