https://www.taxtmi.com/caselaws?id=406078 The Tribunal allowed the condonation of delay in filing appeals against assessment and penalty orders under the Income Tax Act, considering the appellant's intention to opt for the Vivad Se Vishwas Scheme, 2020. Despite significant delays attributed to business closure and medical reasons, the Tribunal applied principles emphasizing substantial justice and granted the condonation. The appeals were dismissed with the opportunity for restoration if necessary under the Vivad Se Vishwas Act, 2020. en-us Thu, 28 Jan 2021 00:00:00 +0530 Tue, 06 Apr 2021 08:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406078 The Tribunal allowed the condonation of delay in filing appeals against assessment and penalty orders under the Income Tax Act, considering the appellant's intention to opt for the Vivad Se Vishwas Scheme, 2020. Despite significant delays attributed to business closure and medical reasons, the Tribunal applied principles emphasizing substantial justice and granted the condonation. The appeals were dismissed with the opportunity for restoration if necessary under the Vivad Se Vishwas Act, 2020. Case-Laws Income Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406078