Substantial Justice Prevails Over Technical Delay – 4-Day Appeal Delay Condoned

Arya Vysya Sangha Vs ITO (ITAT Bangalore) When substantial justice & technicalities conflict, substantial justice must prevail -Delay of 4 Days Condoned – ITAT The appeal was dismissed by CIT(A), NFAC solely on the ground of a 4-day delay in filing. The Assessee explained that the delay was due to reasonable cause. The Tribunal observed that a minor delay of four days should not result in denial of justice. It reiterated that when substantial justice & technicalities conflict, substantial justice must prevail. Moreover, the CIT(A) failed to comply with the mandatory requirement of s....