https://www.taxtmi.com/caselaws?id=767621 The HC condoned a 371-day delay in filing an appeal before the ITAT, emphasizing a justice-oriented approach. The appellant cited late knowledge of the order and personal hardships, including a family health issue, as reasons for the delay. The revenue did not contest these claims, which the Court found pivotal. The HC referenced precedents advocating for a liberal interpretation of procedural delays, especially when not due to malafide intentions. The appeal was allowed, subject to the appellant paying costs to the HC Legal Services Committee, with the matter remitted to the ITAT for a decision on merits. en-us Mon, 10 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767621 The HC condoned a 371-day delay in filing an appeal before the ITAT, emphasizing a justice-oriented approach. The appellant cited late knowledge of the order and personal hardships, including a family health issue, as reasons for the delay. The revenue did not contest these claims, which the Court found pivotal. The HC referenced precedents advocating for a liberal interpretation of procedural delays, especially when not due to malafide intentions. The appeal was allowed, subject to the appellant paying costs to the HC Legal Services Committee, with the matter remitted 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=767621