https://www.taxtmi.com/caselaws?id=780681 ITAT condoned a 110-day delay in filing the first appeal, accepting the assessee's illiteracy, engagement in vegetable business and lack of notice awareness as sufficient cause. The tribunal emphasized that substantial justice should not be defeated by procedural technicalities and held that condonation must be decided before any consideration of merits. It rebuked the ld. CIT(A) for adjudicating the appeal on merits without first condoning delay and directed the ld. CIT(A) to decide the appeal afresh on merits after hearing the assessee. en-us Mon, 27 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780681 ITAT condoned a 110-day delay in filing the first appeal, accepting the assessee's illiteracy, engagement in vegetable business and lack of notice awareness as sufficient cause. The tribunal emphasized that substantial justice should not be defeated by procedural technicalities and held that condonation must be decided before any consideration of merits. It rebuked the ld. CIT(A) for adjudicating the appeal on merits without first condoning delay and directed the ld. CIT(A) to decide the appeal afresh on merits after hearing the assessee. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780681