“Acceptance of Explanation for Delay should be the Rule and Refusal, An Exception”: ITAT Condones 236-Day Delay in Appeal Filing

The ITAT condoned a 236-day delay in filing an appeal, stating that acceptance of delay explanations should be the rule rather than the exception. The tribunal highlighted the importance of considering genuine reasons for delays, such as unforeseen circumstances or administrative issues, and ensuring that taxpayers are not unduly penalized for procedural lapses. This decision provides relief to the appellant and reinforces the principle that justice should not be denied due to technicalities. The ruling encourages a more lenient and understanding approach to handling delays in tax appeal filings.