https://www.taxtmi.com/caselaws?id=56467 The Tribunal allowed the appeal, condoning the delay in filing before the CIT(A) due to genuine reasons such as an earthquake, family disputes, and health issues. Emphasizing the importance of substantial justice, the Tribunal remitted the matter back to the CIT(A) for a decision on merit, highlighting that the right to a fair hearing should not be denied. The Tribunal underscored that while some costs may be imposed for negligence, genuine reasons for delay in legal proceedings should be considered to advance justice. en-us Wed, 21 Apr 2004 00:00:00 +0530 Thu, 14 Jun 2012 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56467 The Tribunal allowed the appeal, condoning the delay in filing before the CIT(A) due to genuine reasons such as an earthquake, family disputes, and health issues. Emphasizing the importance of substantial justice, the Tribunal remitted the matter back to the CIT(A) for a decision on merit, highlighting that the right to a fair hearing should not be denied. The Tribunal underscored that while some costs may be imposed for negligence, genuine reasons for delay in legal proceedings should be considered to advance justice. Case-Laws Income Tax Wed, 21 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56467