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2005 (7) TMI 46 - HC - Income TaxAppeal – limitation – condonation - Whether the Commissioner of Income-tax (Appeals) as well as the Tribunal are justified in refusing to condone the delay and rejecting the appeal as barred by limitation. - held that expression "each day's delay must be explained", does not mean that a pedantic approach should be made and it must be applied in a rational commonsense pragmatic manner - In the result, the appeal is allowed. The order of the Tribunal and the order of the Commissioner of Income-tax (Appeals) are set aside. The matter is remanded back to the Commissioner of Income-tax (Appeals) to decide the appeal on the merits after giving opportunity of hearing in accordance with the law
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