https://www.taxtmi.com/caselaws?id=774051 The AT condoned delays in filing both first and second appeals under the Income-tax Act, 1961, despite significant delays of 175 and 699 days respectively. The assessee's medical complications and post-Covid health issues were accepted as sufficient cause. The AT emphasized that procedural laws should serve justice, not obstruct it, citing SC precedent that procedural requirements are aids to justice. The first appellate authority's dismissal of appeal solely on delay grounds was set aside. The matter was remanded to CIT(A) for fresh adjudication on merits after condoning the delay, ensuring compliance with natural justice principles. en-us Mon, 16 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774051 The AT condoned delays in filing both first and second appeals under the Income-tax Act, 1961, despite significant delays of 175 and 699 days respectively. The assessee's medical complications and post-Covid health issues were accepted as sufficient cause. The AT emphasized that procedural laws should serve justice, not obstruct it, citing SC precedent that procedural requirements are aids to justice. The first appellate authority's dismissal of appeal solely on delay grounds was set aside. The matter was remanded to CIT(A) for fresh adjudication on merits after condoning the delay, ensuring compliance with natural justice principles. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774051