https://www.taxtmi.com/caselaws?id=214162 The ITAT's judgment focused on condoning the delay in filing the appeal, justifying the delay by the assessee, affirming the maintainability of the appeal despite the absence of assessment, and ensuring the admissibility of the appeal against the order for charging interest. The decision aimed to provide a fair and consistent approach to similar cases with varying assessment years. en-us Mon, 27 Jun 2011 00:00:00 +0530 Thu, 21 Jun 2012 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214162 The ITAT's judgment focused on condoning the delay in filing the appeal, justifying the delay by the assessee, affirming the maintainability of the appeal despite the absence of assessment, and ensuring the admissibility of the appeal against the order for charging interest. The decision aimed to provide a fair and consistent approach to similar cases with varying assessment years. Case-Laws Income Tax Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214162