Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Assessee Proves Absence from India; ITAT Condones Delay in Appeal
The ITAT condoned a delayed filing of appeal after the assessee demonstrated absence from India during the prescribed period. The ruling highlights ITAT’s flexibility in considering genuine reasons for procedural delays.