SC Condones 166-Day Income Tax Appeal Delay, Citing Liberal View

Vidya Shankar Jaiswal Vs ITO (Supreme Court of India) Supreme Court Mandates Liberal Approach to Condoning Appeal Delay The Supreme Court of India, in Vidya Shankar Jaiswal Vs ITO, set aside concurrent orders from the Income Tax Appellate Tribunal (ITAT) and the High Court which had refused to condone a 166-day delay in the appellant’s filing of an income tax appeal. The apex court held that both the Tribunal and the High Court failed to apply a crucial principle: they “ought to have adopted justice oriented and liberal approach” when considering the delay. Consequently, th...