https://www.taxtmi.com/caselaws?id=338244 The ITAT Kolkata allowed the appeal, condoning the delay in filing due to the advocate's illness and demise. It set aside the dismissal by the Ld. CIT(A) based on withdrawal, emphasizing that once an appeal is filed, the judicial process must continue. The matter was remanded to the Ld. CIT(A) for fresh disposal, ensuring the assessee's right to be heard and determining the tax liability on merits. en-us Fri, 21 Oct 2016 00:00:00 +0530 Mon, 30 Jan 2017 06:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338244 The ITAT Kolkata allowed the appeal, condoning the delay in filing due to the advocate's illness and demise. It set aside the dismissal by the Ld. CIT(A) based on withdrawal, emphasizing that once an appeal is filed, the judicial process must continue. The matter was remanded to the Ld. CIT(A) for fresh disposal, ensuring the assessee's right to be heard and determining the tax liability on merits. Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338244