https://www.taxtmi.com/caselaws?id=456321 The Tribunal allowed the Assessee's appeal, emphasizing a pragmatic and liberal approach to condonation of delay. The decision considered the facts, absence of prejudice to revenue, and the importance of merit-based hearings over technical dismissals. The Tribunal highlighted the discretionary nature of delay condonation, advocating for balanced, fair consideration. en-us Mon, 06 May 2019 00:00:00 +0530 Tue, 16 Jul 2024 21:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456321 The Tribunal allowed the Assessee's appeal, emphasizing a pragmatic and liberal approach to condonation of delay. The decision considered the facts, absence of prejudice to revenue, and the importance of merit-based hearings over technical dismissals. The Tribunal highlighted the discretionary nature of delay condonation, advocating for balanced, fair consideration. Case-Laws Income Tax Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456321