High Court condoned the delay of 380 days in filling an appeal before the Tribunal. Matter remanded to the Tribunal to decide on merit. Referred Esha Bhattacharjee v. Managing Committee of Raghunathpur Nafar Academy [2013] 12 SCC 649(AY.2010-11)
Rarefield Engineers Pvt. Ltd. v. ACIT (2023)459 ITR 766 /156 taxmann.com 643 (Mad)(HC)
S. 260A : Appeal-High Court-Delay of 380 days-Delay in filling appeal is condoned-Tribunal is directed to decide on merits. [S. 68, 254(1)]