https://www.taxtmi.com/caselaws?id=240262 The Court allowed the appeal, set aside the Tribunal and Commissioner of Income Tax (Appeals) orders, and remanded the matter back to the Commissioner of Income Tax (Appeals) for a decision on merits after providing a hearing opportunity. The Court found that the Tribunal's decision to decline condonation of delay was inappropriate, emphasizing the inconsistency in the Tribunal's decisions and the need to apply similar reasoning in comparable cases. en-us Thu, 13 Dec 2012 00:00:00 +0530 Fri, 29 Nov 2013 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240262 The Court allowed the appeal, set aside the Tribunal and Commissioner of Income Tax (Appeals) orders, and remanded the matter back to the Commissioner of Income Tax (Appeals) for a decision on merits after providing a hearing opportunity. The Court found that the Tribunal's decision to decline condonation of delay was inappropriate, emphasizing the inconsistency in the Tribunal's decisions and the need to apply similar reasoning in comparable cases. Case-Laws Income Tax Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240262