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    <description>The court allowed the appeal, condoning a delay of 987 days in re-filing the appeal and finding sufficient cause for the delay. It held that the Tribunal and Commissioner erred in not remitting the matter back to the Assessing Officer for fresh assessment after finding a violation of natural justice. The court modified the Tribunal&#039;s order, restoring the assessment to the Assessing Officer for a fresh decision in accordance with the law and principles of natural justice, to avoid a miscarriage of justice.</description>
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      <description>The court allowed the appeal, condoning a delay of 987 days in re-filing the appeal and finding sufficient cause for the delay. It held that the Tribunal and Commissioner erred in not remitting the matter back to the Assessing Officer for fresh assessment after finding a violation of natural justice. The court modified the Tribunal&#039;s order, restoring the assessment to the Assessing Officer for a fresh decision in accordance with the law and principles of natural justice, to avoid a miscarriage of justice.</description>
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