https://www.taxtmi.com/caselaws?id=298398 The High Court allowed the appeals, setting aside the impugned orders of the Income Tax Appellate Tribunal and instructing the Tribunal to proceed with the appeals after condoning the delay. The appellant's health reasons for the delay were considered satisfactory, and the Court emphasized the need to balance justice while evaluating the grounds of appeal. The Court clarified that the nature of the transactions was not conclusively determined but focused on the Tribunal's compliance with the law in refusing to condone the delay. en-us Wed, 05 Feb 2014 00:00:00 +0530 Sat, 30 Oct 2021 08:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298398 The High Court allowed the appeals, setting aside the impugned orders of the Income Tax Appellate Tribunal and instructing the Tribunal to proceed with the appeals after condoning the delay. The appellant's health reasons for the delay were considered satisfactory, and the Court emphasized the need to balance justice while evaluating the grounds of appeal. The Court clarified that the nature of the transactions was not conclusively determined but focused on the Tribunal's compliance with the law in refusing to condone the delay. Case-Laws Income Tax Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298398