Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 1451 - MADRAS HIGH COURTCondonation of Delay of 380 days - The Tribunal rejected the condonation of delay petition, finding the reasons for the delay not to be bona fide - HELD THAT:- The court referred to several decisions, including N. Balakrishnan v. M. Krishnamurthy [1998 (9) TMI 602 - SUPREME COURT] and Esha Bhattacharjee v. Raghunathpur Nafar Academy [2015 (1) TMI 1053 - SUPREME COURT], emphasizing the importance of a liberal, justice-oriented approach in dealing with applications for condonation of delay. The legal position discernible from the aforesaid decisions is that the question of limitation is not based on technical consideration, but is on the principles of public policy and equity; and the substantial justice is paramount consideration and pivotal. The court set aside the order of the Income Tax Appellate Tribunal and condoned the delay in filing the appeal. The matter was remanded to the Tribunal for a decision on merits, in accordance with the law.
|