https://www.taxtmi.com/caselaws?id=789777 Delay in filing the statutory appeal was not treated as a final bar where the explanation of reliance on a tax consultant was found unconvincing, yet the Court considered that substantial issues on merits were involved, including the claimed benefit under Section 80P and the cited precedents. In the peculiar facts, the appellant was not denied the first appellate remedy solely on the ground of delay, and the Tribunal was directed to hear the appeal on merits after both sides were heard. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 14 Apr 2026 08:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789777 Delay in filing the statutory appeal was not treated as a final bar where the explanation of reliance on a tax consultant was found unconvincing, yet the Court considered that substantial issues on merits were involved, including the claimed benefit under Section 80P and the cited precedents. In the peculiar facts, the appellant was not denied the first appellate remedy solely on the ground of delay, and the Tribunal was directed to hear the appeal on merits after both sides were heard. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789777