https://www.taxtmi.com/caselaws?id=756658 The ITAT condoned a 1528-day delay in filing a quantum appeal, attributing it to a communication gap with the auditor and pandemic-related disruptions. The Tribunal emphasized substantial justice over procedural technicalities, restoring the appeal to the CIT(A) for a merits-based decision. Additionally, the penalty appeal under section 271(1)(c) was reinstated for concurrent disposal with the quantum appeal, ensuring a thorough examination of both matters. The appeals were allowed for statistical purposes, facilitating a fair review in line with the Income Tax Act provisions. en-us Mon, 05 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756658 The ITAT condoned a 1528-day delay in filing a quantum appeal, attributing it to a communication gap with the auditor and pandemic-related disruptions. The Tribunal emphasized substantial justice over procedural technicalities, restoring the appeal to the CIT(A) for a merits-based decision. Additionally, the penalty appeal under section 271(1)(c) was reinstated for concurrent disposal with the quantum appeal, ensuring a thorough examination of both matters. The appeals were allowed for statistical purposes, facilitating a fair review in line with the Income Tax Act provisions. Case-Laws Income Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756658