https://www.taxtmi.com/caselaws?id=308549 The Appellate Tribunal ITAT SURAT addressed the delay in filing the appeal before the Tribunal, condoned the delay due to the appellant's circumstances, and emphasized substantial justice. The appeal was restored to the Commissioner of Income Tax (Appeals) for adjudication with directions for a fair hearing. In a separate judgment for the appeal related to the Assessment Year 2011-12, the Tribunal followed a similar decision based on consistency, allowing both appeals for statistical purposes only. en-us Fri, 17 Mar 2023 00:00:00 +0530 Mon, 03 Jul 2023 20:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308549 The Appellate Tribunal ITAT SURAT addressed the delay in filing the appeal before the Tribunal, condoned the delay due to the appellant's circumstances, and emphasized substantial justice. The appeal was restored to the Commissioner of Income Tax (Appeals) for adjudication with directions for a fair hearing. In a separate judgment for the appeal related to the Assessment Year 2011-12, the Tribunal followed a similar decision based on consistency, allowing both appeals for statistical purposes only. Case-Laws Income Tax Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308549