https://www.taxtmi.com/caselaws?id=779635 ITAT, Pune (AT) restored the appeal to the file of the CIT(A)/NFAC, directing condonation of a 151-day delay and remand for decision on merits after affording the assessee an opportunity of hearing. The Tribunal held that substantial justice should prevail over technical delay and allowed the appeal for statistical purposes, instructing the lower authority to decide the matter on merits. en-us Tue, 07 Oct 2025 00:00:00 +0530 Wed, 08 Oct 2025 18:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779635 ITAT, Pune (AT) restored the appeal to the file of the CIT(A)/NFAC, directing condonation of a 151-day delay and remand for decision on merits after affording the assessee an opportunity of hearing. The Tribunal held that substantial justice should prevail over technical delay and allowed the appeal for statistical purposes, instructing the lower authority to decide the matter on merits. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779635