https://www.taxtmi.com/caselaws?id=304031 The Tribunal condoned the delay in filing the appeal, emphasizing substantial justice over technical considerations. The case was remanded to the CIT(A) for a decision on the merits. The appellant's grounds were allowed for statistical purposes, and the appeal was allowed. The decision underscored the importance of collecting legitimate taxes in accordance with the law and ensuring that technical delays do not impede justice. en-us Fri, 29 Apr 2022 00:00:00 +0530 Fri, 02 Sep 2022 10:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304031 The Tribunal condoned the delay in filing the appeal, emphasizing substantial justice over technical considerations. The case was remanded to the CIT(A) for a decision on the merits. The appellant's grounds were allowed for statistical purposes, and the appeal was allowed. The decision underscored the importance of collecting legitimate taxes in accordance with the law and ensuring that technical delays do not impede justice. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304031