https://www.taxtmi.com/caselaws?id=775942 The ITAT Bangalore condoned a 10-day delay in filing an appeal, emphasizing that rejecting such delay would perpetuate injustice on technical grounds. Citing Supreme Court and ITAT precedents, the tribunal held that substantial justice must prevail over procedural lapses, especially when the delay is short and non-deliberate. The tribunal ruled that refusal to condone delay would validate an illegal order and unjustly enrich the State. Consequently, the delay was condoned, and the appeal was admitted for adjudication. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 02 Aug 2025 07:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775942 The ITAT Bangalore condoned a 10-day delay in filing an appeal, emphasizing that rejecting such delay would perpetuate injustice on technical grounds. Citing Supreme Court and ITAT precedents, the tribunal held that substantial justice must prevail over procedural lapses, especially when the delay is short and non-deliberate. The tribunal ruled that refusal to condone delay would validate an illegal order and unjustly enrich the State. Consequently, the delay was condoned, and the appeal was admitted for adjudication. Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775942