https://www.taxtmi.com/caselaws?id=459337 The Tribunal condoned a 314-day delay in filing an appeal before the CIT(A), emphasizing substantial justice over technicalities. The delay, attributed to a bonafide error in the first year of electronic filing, was deemed excusable. The appeal was allowed for statistical purposes, and the case was remitted to CIT(A) for a fresh merits decision. en-us Thu, 25 Aug 2022 00:00:00 +0530 Mon, 09 Dec 2024 19:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459337 The Tribunal condoned a 314-day delay in filing an appeal before the CIT(A), emphasizing substantial justice over technicalities. The delay, attributed to a bonafide error in the first year of electronic filing, was deemed excusable. The appeal was allowed for statistical purposes, and the case was remitted to CIT(A) for a fresh merits decision. Case-Laws Income Tax Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459337