2025 (1) TMI 1526

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..... ne the delay[2024 (2) TMI 1374 - ITAT RAIPUR]. An appeal was preferred against the said order by the appellant before the High Court [2024 (4) TMI 986 - CHHATTISGARH HIGH COURT]. Even the appeal has been dismissed. HELD THAT:- In our view, both the Tribunal and the High Court ought to have adopted justice oriented and liberal approach by condoning the delay of 166 days. Therefore, we set aside b .....

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..... appeal was preferred by the appellant before the Income Tax Appellate Tribunal, Raipur Bench wherein there was a delay of 166 days. The Tribunal declined to condone the delay. An appeal was preferred against the said order by the appellant before the High Court. Even the appeal has been dismissed. 4. In our view, both the Tribunal and the High Court ought to have adopted justice oriented and libe .....

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