SRI MAHESH GURRAM vs. INCOME TAX OFFICER

Bench: G.NARENDAR,KIRANMAYEE MANDAVA

disallowing the appeal filed by the Appellant on grounds of delay despite there being sufficient cause for delay in instituting the appeal? C. Whether the Hon'ble ITAT erred by not holding that procedural laws are handmaiden of justice and that the CIT(A) and Hon’ble ITAT should not have taken a hyper-technical approach while condoning the delay