Once appeal is adjudicated on merits, refusing to condone delay is an error

Medsave Health Insurance Vs ACIT (ITAT Delhi) ITAT Delhi held that if the appeal is adjudicated on merits, then, refusing to condone the delay in filing of an appeal is an error. Action of refusing to condone the delay, but, to dispose off the appeal on merit is untenable in law. Facts- The Assessee is a Third Party Administrator for insurance companies and made payments to various hospitals under cashless scheme on behalf of the insurance companies. The CPC-Bangalore vide intimation u/s. 154 read with section 200A of the Act charged interest on late payments of TDS u/s. 201(1A) of the Act. Be...