Court Condones 1971-Day Delay in Filing Appeals u/s 200A of Income Tax Act, Prioritizing Substantive Justice.

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....Condonation of delay - delay of 1971 days - intimation u/s.200A - Considering the reasons given by the Assessee for condonation of delay and keeping in mind that technicalities should not stand in the way of rendering substantive justice, we are of the view that the delay in filing the appeals deserves to be condoned....