Seven-Month Appeal Delay Condoned Under Section 249(3) As Justice Prevails Over Technical Procedural Requirements

ITAT condoned a 7-month delay in filing appeal before CIT(A), prioritizing substantial justice over technical considerations. Following precedent that meritorious matters should not be dismissed solely due to non-deliberate delays, the Tribunal determined that hearing the case on merits would better serve justice than rejecting it on procedural grounds. The matter was remitted back to CIT(A) for fresh adjudication on merits with directions to provide adequate hearing opportunity to the assessee. The delay was condoned considering that procedural lapses should not override substantive justice, particularly when the delay was not deliberate and the opposing party had no vested right in technical rejection. .....

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