https://www.taxtmi.com/caselaws?id=311011 The Tribunal allowed the appeal, setting aside the Commissioner of Income Tax (Appeals)'s order that dismissed the appeal due to a 33-day filing delay. The Tribunal found the delay was not wilful and emphasized that merits should prevail over technicalities. It directed the Commissioner of Income Tax (Appeals) to admit the appeal, allowing the appellant an opportunity to present their case, and to adjudicate it on merits. The case was remitted back for fresh consideration in accordance with the law. en-us Mon, 26 Feb 2018 00:00:00 +0530 Sat, 02 Dec 2023 08:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311011 The Tribunal allowed the appeal, setting aside the Commissioner of Income Tax (Appeals)'s order that dismissed the appeal due to a 33-day filing delay. The Tribunal found the delay was not wilful and emphasized that merits should prevail over technicalities. It directed the Commissioner of Income Tax (Appeals) to admit the appeal, allowing the appellant an opportunity to present their case, and to adjudicate it on merits. The case was remitted back for fresh consideration in accordance with the law. Case-Laws Income Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311011