https://www.taxtmi.com/caselaws?id=768487 ITAT Ahmedabad condoned a delay of 1607 days in filing an appeal, emphasizing substantial justice over technicality. The court noted Revenue's failure to file opposing affidavit and absence of allegations regarding deliberate delay. The delay was attributed to insolvency and medical conditions. On merits, the penalty under section 271(1)(c) was set aside and remanded to AO for fresh adjudication. The court prioritized preventing injustice on technical grounds while exercising judicial discretion based on case circumstances. en-us Thu, 03 Apr 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768487 ITAT Ahmedabad condoned a delay of 1607 days in filing an appeal, emphasizing substantial justice over technicality. The court noted Revenue's failure to file opposing affidavit and absence of allegations regarding deliberate delay. The delay was attributed to insolvency and medical conditions. On merits, the penalty under section 271(1)(c) was set aside and remanded to AO for fresh adjudication. The court prioritized preventing injustice on technical grounds while exercising judicial discretion based on case circumstances. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768487