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    <title>Tribunal Condones 105-Day Appeal Delay, Emphasizes Importance of Substantial Justice in Light of Appellant&#039;s Circumstances.</title>
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    <description>Delay in filling appeal before ITAT - delay of 105 days - The Tribunal exercised its discretion in condoning the delay, emphasizing the importance of accepting explanations for delays to advance substantial justice. Considering the appellant&#039;s circumstances, including their remote location and irregular email checking habits, the Tribunal accepted the explanation provided for the delay.</description>
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      <description>Delay in filling appeal before ITAT - delay of 105 days - The Tribunal exercised its discretion in condoning the delay, emphasizing the importance of accepting explanations for delays to advance substantial justice. Considering the appellant&#039;s circumstances, including their remote location and irregular email checking habits, the Tribunal accepted the explanation provided for the delay.</description>
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