Case Law Analysis
|Income Tax Appellate Tribunal
Section 154 IT Act | Delay in Rectification Appeal Condonable If Merits Remain Unadjudicated: ITAT Ahmedabad
ITAT Ahmedabad condones a 485-day delay in appealing a rectification order under Section 154 of the Income Tax Act, holding that natural justice mandates de novo adjudication where the substantive merits of the case remain unresolved. The ruling underscores that procedural delays cannot bar substantive justice if broader tax issues (e.g., Section 56(2) additions) are still pending.