https://www.taxtmi.com/caselaws?id=432899 The ITAT condoned the delay of 874 days in filing the appeal before it, emphasizing the need for a pragmatic approach and substantial justice. It held that the delay was due to valid reasons and deserved condonation. Additionally, the ITAT set aside the CIT(A)'s decision to dismiss the appeal for not being filed electronically, citing that procedural laws should not impede justice. The appeal was allowed for statistical purposes, considering the delay and the importance of substantial justice over procedural technicalities. en-us Wed, 23 Nov 2022 00:00:00 +0530 Mon, 16 Jan 2023 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432899 The ITAT condoned the delay of 874 days in filing the appeal before it, emphasizing the need for a pragmatic approach and substantial justice. It held that the delay was due to valid reasons and deserved condonation. Additionally, the ITAT set aside the CIT(A)'s decision to dismiss the appeal for not being filed electronically, citing that procedural laws should not impede justice. The appeal was allowed for statistical purposes, considering the delay and the importance of substantial justice over procedural technicalities. Case-Laws Income Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432899