Tribunal condoned the delay of 133 days in filing of an appeal before CIT(A). Tribunal held that when substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right for injustice being done because of non-deliberate delay. (AY. 2014-15 to 2016-17)
Apollo Education Trust v. Asst. CIT (2024) 115 ITR 76 (SN)(Bang)(Trib)
S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Delay of 133 days-Reasonable cause-Delay is condoned-Matter remanded to the CIT(A) to decide on merits. [S. 12A, 68, 253 (5)]