Delay in Appeal Filing Must Yield to Substantial Justice

Kishore Kashinath Koli Vs ITO (ITAT Pune) Delay in Filing Appeal Must Yield to Substantial Justice: ITAT Pune Directs Condonation and Merits Adjudication The Pune Bench of the ITAT allowed the assessee’s appeal for AY 2018-19 for statistical purposes, holding that the CIT(A), NFAC erred in dismissing the appeal solely on the ground of a 125-day delay, without examining whether sufficient cause existed. The assessee, an individual, had not filed a return of income and was assessed under sections 147/144B with additions of ₹1.08 crore as short-term capital gains and ₹11.27 lakh as unexplai...