https://www.taxtmi.com/caselaws?id=767550 The HC condoned a 597-day delay in filing an appeal with the ITAT, finding the appellant's reasons for delay justified and unopposed by the revenue. The Court emphasized a justice-oriented approach, aligning with the SC's directive for leniency in procedural delays. The ITAT's reliance on a High Court decision, previously set aside by the SC, was deemed misplaced. The appellant was ordered to pay Rs. 5,000 to the High Court Legal Services Committee within 15 days, with non-compliance resulting in the order's dissolution. The matter was remitted back to the ITAT for a decision on merits. en-us Mon, 10 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767550 The HC condoned a 597-day delay in filing an appeal with the ITAT, finding the appellant's reasons for delay justified and unopposed by the revenue. The Court emphasized a justice-oriented approach, aligning with the SC's directive for leniency in procedural delays. The ITAT's reliance on a High Court decision, previously set aside by the SC, was deemed misplaced. The appellant was ordered to pay Rs. 5,000 to the High Court Legal Services Committee within 15 days, with non-compliance resulting in the order's dissolution. The matter was remitted back to the ITAT for a decision on merits. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767550