https://www.taxtmi.com/caselaws?id=68543 The tribunal allowed the appeal of the assessee, emphasizing the importance of timely filing and fair consideration of the case on its merits. The tribunal found that the appeal was filed within the deadline, criticizing the CIT(A)'s dismissal based on lack of court fee stamps and untimely filing. Despite jurisdictional changes causing confusion, the tribunal directed the CIT(A) to decide the case on its merits, clarifying that grounds related to the case's merits could not be addressed at that stage. The appeal was allowed for statistical purposes. en-us Fri, 19 Mar 2004 00:00:00 +0530 Thu, 28 Jun 2012 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68543 The tribunal allowed the appeal of the assessee, emphasizing the importance of timely filing and fair consideration of the case on its merits. The tribunal found that the appeal was filed within the deadline, criticizing the CIT(A)'s dismissal based on lack of court fee stamps and untimely filing. Despite jurisdictional changes causing confusion, the tribunal directed the CIT(A) to decide the case on its merits, clarifying that grounds related to the case's merits could not be addressed at that stage. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68543