An appeal was preferred by assessee before Tribunal wherein there was a delay of 166 days. Tribunal declined to condone delay. An appeal was preferred against said order by assessee before High Court which had also been dismissed. On SLP court held that  Tribunal and High Court ought to have adopted justice oriented and liberal approach by condoning delay of 166 days. Accordingly the orders were to be set aside by condoning delay in preferring appeal and Tribunal was to decide appeal in accordance with law. (AY. 2014-15)