Case Law Analysis
|Income Tax Appellate Tribunal
Section 154 IT Act | ITAT Pune Condones 971-Day Delay in Legal Heir Appeal Citing Substantial Justice Over Technicality : ITAT Pune
ITAT Pune prioritized substantive justice by condoning a 971-day delay in filing an appeal by a legal heir, remitting the case to CIT(A) for merits adjudication. The ruling underscores that procedural delays caused by the assessee's death should not bar access to appellate remedies under Section 154 of the Income Tax Act.