https://www.taxtmi.com/caselaws?id=332193 The appeal was allowed for statistical purposes, with all issues restored to the Assessing Officer (AO) for fresh consideration and decision in accordance with the principles of natural justice. The Tribunal emphasized the need for a fair hearing and proper verification of facts. The delay in filing the appeal was condoned due to the appellants' illiteracy, ignorance of law, and reliance on legal advice, following a liberal approach towards condonation of delay to advance substantial justice. en-us Fri, 29 Jul 2016 00:00:00 +0530 Mon, 12 Sep 2016 16:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332193 The appeal was allowed for statistical purposes, with all issues restored to the Assessing Officer (AO) for fresh consideration and decision in accordance with the principles of natural justice. The Tribunal emphasized the need for a fair hearing and proper verification of facts. The delay in filing the appeal was condoned due to the appellants' illiteracy, ignorance of law, and reliance on legal advice, following a liberal approach towards condonation of delay to advance substantial justice. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332193