Delayed filing of appeal condoned as tax cannot be collected without authority of law

Rama Krishna Ramisetty Vs ITO (ITAT Hyderabad) ITAT Hyderabad held that condonation of delay of 10 years in filing of an appeal allowed since tax cannot be collected without authority of law and rejection of appeal on technical ground of delayed filing would be contrary to Article 265 of the Constitution. Facts- The appellant, an individual was an employee with the State Bank of Hyderabad (now State Bank of India), at Colaba, Mumbai. The State Bank of Hyderabad (the employer) had issued to the Appellant, a Form 16 dated 02.05.2011, wherein total income was indicated at Rs. 9,86,373/-. However,...