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Whether appeal can be allowed to file beyond the prescribed time limits ?
TRT-2026-1340
Issue Favourable to Tax Payer ?:- yes
Held: In the considered opinion of this Court, the appellate authority in rejecting the application for condonation of delay and as a consequence rejecting the appeal vide impugned order dated 30/05/2024 on the ground of delay, does not seem to be proper, legal and justified.
The appellate authority ought to have given a fair consideration to the contentions of the petitioner and ought to have got it verified whether the order was duly.....
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