https://www.taxtmi.com/caselaws?id=772680 The Appellate Tribunal addressed multiple tax-related issues, focusing on condonation of delay in filing appeals. The tribunal condoned the 374-day delay based on medical evidence, emphasizing substantial justice over technical procedural grounds. It set aside the Commissioner of Income Tax (Appeals) order, directing a fresh hearing on merits and requiring proper verification of cash deposit sources. The SC precedents supporting a liberal approach to delay condonation were pivotal in the tribunal's reasoning. en-us Fri, 25 Apr 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772680 The Appellate Tribunal addressed multiple tax-related issues, focusing on condonation of delay in filing appeals. The tribunal condoned the 374-day delay based on medical evidence, emphasizing substantial justice over technical procedural grounds. It set aside the Commissioner of Income Tax (Appeals) order, directing a fresh hearing on merits and requiring proper verification of cash deposit sources. The SC precedents supporting a liberal approach to delay condonation were pivotal in the tribunal's reasoning. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772680