1 Day Delay is not a Delay in filing Income Tax Appeal Belatedly: ITAT restores Gratuity Addition Matter to CIT(A)

The ITAT ruled that a one-day delay in filing an income tax appeal cannot be considered a delay. The tribunal restored a gratuity addition matter to the CIT(A), directing a fresh evaluation. It noted that dismissing the appeal due to such a minimal delay would amount to denial of justice. The decision emphasizes the need for authorities to adopt a liberal approach toward minor procedural lapses that do not impact substantive issues. The tribunal’s ruling underscores the principle that justice should not be sacrificed for procedural rigidity, especially in cases where the delay is negligible. This judgment sets a precedent for treating minor lapses with leniency, ensuring fair opportunities for taxpayers to present their cases. It reflects a balanced approach, prioritizing substantive justice over stringent adherence to procedural timelines.