https://www.taxtmi.com/caselaws?id=765279 The Tribunal condoned the 216-day delay in filing the appeal, emphasizing the importance of substantial justice over procedural technicalities. It found the appellant's reasons for the delay sufficient and noted the absence of contradictory evidence from the revenue. Additionally, the Tribunal determined that the CIT(A) failed to provide an effective opportunity for the appellant to be heard, violating principles of natural justice. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case for a fresh hearing, instructing the CIT(A) to ensure the appellant is given a fair chance to present its case within 60 days. en-us Fri, 03 Jan 2025 00:00:00 +0530 Wed, 29 Jan 2025 09:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765279 The Tribunal condoned the 216-day delay in filing the appeal, emphasizing the importance of substantial justice over procedural technicalities. It found the appellant's reasons for the delay sufficient and noted the absence of contradictory evidence from the revenue. Additionally, the Tribunal determined that the CIT(A) failed to provide an effective opportunity for the appellant to be heard, violating principles of natural justice. Consequently, the Tribunal set aside the CIT(A)'s order and remanded the case for a fresh hearing, instructing the CIT(A) to ensure the appellant is given a fair chance to present its case within 60 days. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765279