Belated Payment of Tribunal Cost Not Fatal to Appeal: ITAT Hyderabad

Meenakshi Infrastructures (P) Ltd Vs ACIT (ITAT Hyderabad) Belated Payment of Tribunal’s Cost Not Fatal – CIT(A) Erred in Dismissing Appeal -ITAT Restores Case with Additional Cost of ₹20,000 -Substantive Justice Over Technicality – Hyderabad Tribunal dealt with whether CIT(A) was justified in dismissing appeal solely because assessee deposited Tribunal-directed cost belatedly. The case was in second round of litigation. Earlier, ITAT in ITA No.353/Hyd/2024 (order dated 11.07.2024) had remanded matter to CIT(A) on condition that assessee must pay ₹5,000 to Prime Minister’s Relief F...