https://www.taxtmi.com/caselaws?id=771113 ITAT Bangalore condoned the delay in filing appeal before CIT(A) despite exceeding the time limit under section 249. The tribunal found the assessee acted in good faith, believing rectification would resolve discrepancies without requiring an appeal. ITAT held that substantial justice should prevail over technical considerations, as refusing to condone delay would legalize an illegal order and result in unjust enrichment. The matter was remitted back to CIT(A) for fresh consideration. en-us Fri, 21 Mar 2025 00:00:00 +0530 Wed, 21 May 2025 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771113 ITAT Bangalore condoned the delay in filing appeal before CIT(A) despite exceeding the time limit under section 249. The tribunal found the assessee acted in good faith, believing rectification would resolve discrepancies without requiring an appeal. ITAT held that substantial justice should prevail over technical considerations, as refusing to condone delay would legalize an illegal order and result in unjust enrichment. The matter was remitted back to CIT(A) for fresh consideration. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771113