Delay in Income Tax Appeal Condoned: Liberal Approach Needed for Substantial Justice

Bala Tripura Sundari Boppana Vs ITO (ITAT Visakhapatnam)

Income Tax Appeal Delay condoned as sufficient cause should receive liberal construction to advance substantial justice

ITAT Vishakhapatnam condoned 102 days in filing of an appeal before CIT(A) and remanded the matter back to CIT(A) with an observation that sufficient cause should receive liberal construction to advance substantial justice.

Facts- Present appeal has been filed by the appellant against order of CIT(A). appellant mainly contested that CIT(A) didn’t condoned the delay of 102 day

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