https://www.taxtmi.com/caselaws?id=421908 The ITAT allowed the appeal, condoning the delay in filing the appeal before the Commissioner (Appeals) and restoring the matter to the first appellate authority for a decision on the merits. The judgment emphasized the importance of a balanced approach in considering delays in legal proceedings, prioritizing substantial justice and ensuring litigants' rights to a fair hearing are upheld. en-us Fri, 29 Apr 2022 00:00:00 +0530 Wed, 04 May 2022 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421908 The ITAT allowed the appeal, condoning the delay in filing the appeal before the Commissioner (Appeals) and restoring the matter to the first appellate authority for a decision on the merits. The judgment emphasized the importance of a balanced approach in considering delays in legal proceedings, prioritizing substantial justice and ensuring litigants' rights to a fair hearing are upheld. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421908