CIT(A) fails to Dismiss Appeal on Merits: ITAT condones 2 year 19 days Delay in Filing Income Tax Appeal

The Income Tax Appellate Tribunal (ITAT) has allowed an appeal despite a delay of over two years in filing the case, condoning the 2 years and 19 days late submission. The Central Information Technology Agency (CITA) had argued for the dismissal of the appeal on the grounds of delay, but ITAT overruled this, citing the merit of the case and the need for a fair hearing. This ruling has significant implications for taxpayers who may face similar delays in filing their appeals. The judgment emphasizes that the delay must be considered in light of circumstances and not just as a procedural matter. It reflects the tribunal's discretion in ensuring justice.