Substantial Justice Over Technicalities ITAT Cites SC Rulings While Condoning Appeal Delay

Partnership Firm Faced Rs. 3.10 Lakh Penalty After Switching from Mercantile to Cash Accounting; ITAT Condones Delay and Restores Appeal The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has provided relief to Pune-based partnership firm Sharad Shah & Co. by condoning the delay in filing its appeal and sending the matter back for…