https://www.taxtmi.com/caselaws?id=460045 The court determined that the dismissal of the appeal on the grounds of limitation was unjustified. It found the delay in filing the appeal reasonable due to the appellant's bona fide intentions and extraordinary circumstances, including the COVID-19 pandemic and internal disruptions. The court emphasized the importance of deciding cases on their merits rather than procedural technicalities. Consequently, it set aside the Appellate Tribunal's order and remitted the appeal back to the Income Tax Appellate Tribunal for adjudication on merits. en-us Wed, 07 Aug 2024 00:00:00 +0530 Wed, 08 Jan 2025 18:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460045 The court determined that the dismissal of the appeal on the grounds of limitation was unjustified. It found the delay in filing the appeal reasonable due to the appellant's bona fide intentions and extraordinary circumstances, including the COVID-19 pandemic and internal disruptions. The court emphasized the importance of deciding cases on their merits rather than procedural technicalities. Consequently, it set aside the Appellate Tribunal's order and remitted the appeal back to the Income Tax Appellate Tribunal for adjudication on merits. Case-Laws Income Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460045