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2022 (11) TMI 916 - SCH - Income TaxCondonation of delay in preferring the appeal before HC - delay of 86 days - HELD THAT:- High Court ought to have condoned the delay of 86 days in preferring the appeal and ought not to have been too technical in dismissing the appeal on the ground of delay. The impugned order passed by the High Court refusing to condone the delay of 86 days and dismissing the appeal on the ground of delay of 86 days is unsustainable. Under the circumstances, the present appeal is allowed. The impugned order passed by the High Court dismissing the appeal on the ground of delay is hereby quashed and set aside and the delay of 86 days in filing the appeal is hereby condoned. Now, the High Court to decide and dispose of the appeal in accordance with law and on its own merits
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