https://www.taxtmi.com/caselaws?id=765684 The Tribunal condoned a seven-month delay in filing an appeal before the CIT(A), emphasizing that substantial justice should take precedence over procedural technicalities. It found that the CIT(A) erred by dismissing the appeal solely due to the delay without addressing its merits, as required by Section 250(6) of the Income Tax Act. The Tribunal remitted the case back to the CIT(A) for a fresh adjudication on the merits, ensuring the assessee is given a fair opportunity to present their case. en-us Tue, 04 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765684 The Tribunal condoned a seven-month delay in filing an appeal before the CIT(A), emphasizing that substantial justice should take precedence over procedural technicalities. It found that the CIT(A) erred by dismissing the appeal solely due to the delay without addressing its merits, as required by Section 250(6) of the Income Tax Act. The Tribunal remitted the case back to the CIT(A) for a fresh adjudication on the merits, ensuring the assessee is given a fair opportunity to present their case. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765684