https://www.taxtmi.com/caselaws?id=69143 The Tribunal found that the Commissioner (A) erred in not considering the assessee's request for exemption from the operation of section 249(4) based on financial difficulties. The Tribunal directed the Commissioner (A) to admit the appeal and dispose of it on merits, considering the financial difficulty as a good and sufficient reason for exemption. The appeal was thus restored to the file of the Commissioner (A) for disposal on merits. The appeal by the assessee is treated as allowed for statistical purposes. en-us Thu, 19 Oct 2000 00:00:00 +0530 Tue, 05 Apr 2011 13:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69143 The Tribunal found that the Commissioner (A) erred in not considering the assessee's request for exemption from the operation of section 249(4) based on financial difficulties. The Tribunal directed the Commissioner (A) to admit the appeal and dispose of it on merits, considering the financial difficulty as a good and sufficient reason for exemption. The appeal was thus restored to the file of the Commissioner (A) for disposal on merits. The appeal by the assessee is treated as allowed for statistical purposes. Case-Laws Income Tax Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69143