https://www.taxtmi.com/caselaws?id=294959 The High Court allowed the appeal, condoned the delay in filing the appeal before the Income Tax Appellate Tribunal, and restored the appeal to the file for consideration on merits. The Court emphasized that technicalities should not unjustly prejudice the appellant and that the reason provided for the delay was just and reasonable. The judges opined that rights of the parties should be decided on merits rather than technicalities, leading to the remand of the matter to the Tribunal. en-us Mon, 08 Apr 2019 00:00:00 +0530 Wed, 12 May 2021 08:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294959 The High Court allowed the appeal, condoned the delay in filing the appeal before the Income Tax Appellate Tribunal, and restored the appeal to the file for consideration on merits. The Court emphasized that technicalities should not unjustly prejudice the appellant and that the reason provided for the delay was just and reasonable. The judges opined that rights of the parties should be decided on merits rather than technicalities, leading to the remand of the matter to the Tribunal. Case-Laws Income Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294959