The Tribunal declined to condone a delay of 166 days in filing an appeal, which was affirmed by the High Court. The Supreme Court held that both the Tribunal and the High Court ought to have adopted a justice-oriented and liberal approach in condoning delay. Accordingly, the delay was condoned, the impugned orders were set aside, and the Tribunal was directed to decide the appeal on merits.
Vidya Shankar Jaiswal v. ITO (2025) 305 Taxman 83 / 343 CTR 39 / 246 DTR 207 (SC)
S. 253 : Appellate Tribunal-Delay of 166 days-Justice-oriented approach-Delay condoned-Tribunal directed to decide appeal on merits.[S. 254(1), Art. 136]
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