https://www.taxtmi.com/caselaws?id=419434 The Tribunal allowed the appeal, directing the AO to delete the addition of Rs. 2,62,930/-, allow the credit of TDS and self-assessment tax, and adjust interest and demand calculations based on these revisions. The Tribunal emphasized substantial justice over technicalities and procedural errors, condoning the delay in filing the appeal due to exceptional circumstances and criticizing the dismissal on technical grounds. en-us Tue, 08 Mar 2022 00:00:00 +0530 Fri, 11 Mar 2022 08:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419434 The Tribunal allowed the appeal, directing the AO to delete the addition of Rs. 2,62,930/-, allow the credit of TDS and self-assessment tax, and adjust interest and demand calculations based on these revisions. The Tribunal emphasized substantial justice over technicalities and procedural errors, condoning the delay in filing the appeal due to exceptional circumstances and criticizing the dismissal on technical grounds. Case-Laws Income Tax Tue, 08 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419434