https://www.taxtmi.com/highlights?id=93852 ITAT condoned a 110-day delay in filing the first appeal, accepting the assessee's illiteracy, engagement in vegetable vending and unawareness of statutory notices as sufficient cause; it emphasized that substantial justice supersedes technical forfeiture. ITAT held that a forum lacks jurisdiction to decide the merits of an appeal unless the delay is first condoned; a prior refusal to admit time-barred appeal renders any merit adjudication invalid. Consequently, ITAT set aside the impugned order to the extent it addressed merits without jurisdiction, directed the CIT(A) to treat the appeal as duly admitted, and to adjudicate afresh on merits after granting the assessee an opportunity to present submissions. en-us Tue, 04 Nov 2025 08:03:33 +0530 Tue, 04 Nov 2025 08:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93852 ITAT condoned a 110-day delay in filing the first appeal, accepting the assessee's illiteracy, engagement in vegetable vending and unawareness of statutory notices as sufficient cause; it emphasized that substantial justice supersedes technical forfeiture. ITAT held that a forum lacks jurisdiction to decide the merits of an appeal unless the delay is first condoned; a prior refusal to admit time-barred appeal renders any merit adjudication invalid. Consequently, ITAT set aside the impugned order to the extent it addressed merits without jurisdiction, directed the CIT(A) to treat the appeal as duly admitted, and to adjudicate afresh on merits after granting the assessee an opportunity to present submissions. Highlights Income Tax Tue, 04 Nov 2025 08:03:33 +0530 https://www.taxtmi.com/highlights?id=93852