Where the assessee had requested condonation of delay in filing the appeal and furnished such reasons which were not found mala fide or a device to cover up any ulterior purpose. The delay was condoned based on the principle that whenever substantial justice and technical considerations are opposed to each other, cause of substantial justice has to be preferred and justice oriented approach has to be taken while deciding the condonation of delay. (AY. 2008-09, to 2012-13)
Principal Maulana Azad Inter College v. JCIT (2020) 196 DTR 361 / (2021) 209 TTJ 264 (All.)(Trib.)
S. 254(1) : Appellate Tribunal-Powers-Appeal-Condonation of delay-Delay of 271 days in filing of appeals-Justice oriented approach has to be taken while deciding the condonation of delay-Delay was condoned.