https://www.taxtmi.com/caselaws?id=35804 The High Court disagreed with the Appellate Tribunal's decision to dismiss appeals as time-barred due to delay in filing. The Court emphasized the assessee's prompt rectification of mistakenly filed appeals before the wrong authority, attributing the delay to inadvertence and professional negligence rather than intentional manipulation. Considering the confusion caused by misleading demand notices and the assessee's good faith efforts, the Court held that the delay should have been condoned. As a result, the appeals were deemed admissible before the Appellate Tribunal, favoring the assessee in the judgment. en-us Wed, 14 Nov 1979 00:00:00 +0530 Tue, 16 Mar 2010 17:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35804 The High Court disagreed with the Appellate Tribunal's decision to dismiss appeals as time-barred due to delay in filing. The Court emphasized the assessee's prompt rectification of mistakenly filed appeals before the wrong authority, attributing the delay to inadvertence and professional negligence rather than intentional manipulation. Considering the confusion caused by misleading demand notices and the assessee's good faith efforts, the Court held that the delay should have been condoned. As a result, the appeals were deemed admissible before the Appellate Tribunal, favoring the assessee in the judgment. Case-Laws Income Tax Wed, 14 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35804