https://www.taxtmi.com/caselaws?id=169171 The Appellate Tribunal overturned the CIT(A)'s dismissal of the assessee's appeal for alleged delay in filing, citing lack of fair opportunity for the assessee to explain. The Tribunal found the CIT(A)'s conclusions on dispatch dates unjustified, violating natural justice principles. The matter was remitted to the CIT(A) for reconsideration with proper hearing. The Tribunal emphasized adherence to natural justice and allowed the appeal for statistical purposes, setting aside the CIT(A)'s order. en-us Wed, 20 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169171 The Appellate Tribunal overturned the CIT(A)'s dismissal of the assessee's appeal for alleged delay in filing, citing lack of fair opportunity for the assessee to explain. The Tribunal found the CIT(A)'s conclusions on dispatch dates unjustified, violating natural justice principles. The matter was remitted to the CIT(A) for reconsideration with proper hearing. The Tribunal emphasized adherence to natural justice and allowed the appeal for statistical purposes, setting aside the CIT(A)'s order. Case-Laws Income Tax Wed, 20 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169171