2026 (4) TMI 93

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....ee, Sr.DR ORDER PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. Addl./JCIT(A), Panchkula in Appeal No. NFAC/2013-14/10117794 dated 26/03/2024 for the A.Y. 2014-15. 2. Shri Mohit Sheth, ld. A.R. appeared on behalf of the assessee and Shri Sanjib Banerjee, Sr.DR represented on behalf of the revenue. 3. It was submitted by the ld. AR that the assessee....

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....missed on account of six years delay in filing appeal. It was the submission that the order of the ld. Addl./JCIT(A) dismissing the appeal of the assessee on account of delay is liable to be upheld. 5. We have considered the rival submissions. It is trite law that when substantial justice is pitted against technicality such as limitation, it is always better to follow the principles of adjudica....