Case Law Analysis
|Income Tax Appellate Tribunal
Section 253(3) IT Act | 1-Day Delay in Appeal Condonation Mandatory Where Merits Favor Assessee : ITAT Pune
ITAT Pune rules that condonation of a single-day delay in filing an income tax appeal is mandatory if the assessee's case has merit, reinforcing that technicalities cannot override substantial justice. The decision underscores the obligation of appellate authorities to adjudicate appeals on merits rather than dismiss them for minor procedural lapses.