https://www.taxtmi.com/caselaws?id=445064 Delay in filing the appeal before the ITAT was condoned where the Commissioner (Appeals) order had been communicated belatedly and the appellant promptly obtained a certified copy before filing. The Court considered these circumstances sufficient to extend indulgence, noting that the appellant should have an opportunity to contest the matters on merits. The appeals were restored to the Tribunal for adjudication on merits, subject to payment of costs. en-us Mon, 25 Sep 2023 00:00:00 +0530 Sat, 30 May 2026 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445064 Delay in filing the appeal before the ITAT was condoned where the Commissioner (Appeals) order had been communicated belatedly and the appellant promptly obtained a certified copy before filing. The Court considered these circumstances sufficient to extend indulgence, noting that the appellant should have an opportunity to contest the matters on merits. The appeals were restored to the Tribunal for adjudication on merits, subject to payment of costs. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445064