https://www.taxtmi.com/caselaws?id=191216 The Tribunal allowed the Assessee's appeal, setting aside the orders of the Assessing Officer and CIT(A). The delay in filing the appeal was condoned due to valid reasons provided. The Tribunal noted procedural errors in the incorrect filing of the return and disallowance of expenses, directing a reassessment with proper guidance to the Assessee. The appeal was dismissed by the CIT(A) without considering the Assessee's contentions, leading the Tribunal to allow the appeal for statistical purposes. The Tribunal emphasized the importance of assisting small business persons and ensuring due process in reassessment. en-us Tue, 22 Mar 2016 00:00:00 +0530 Sat, 25 Mar 2017 10:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191216 The Tribunal allowed the Assessee's appeal, setting aside the orders of the Assessing Officer and CIT(A). The delay in filing the appeal was condoned due to valid reasons provided. The Tribunal noted procedural errors in the incorrect filing of the return and disallowance of expenses, directing a reassessment with proper guidance to the Assessee. The appeal was dismissed by the CIT(A) without considering the Assessee's contentions, leading the Tribunal to allow the appeal for statistical purposes. The Tribunal emphasized the importance of assisting small business persons and ensuring due process in reassessment. Case-Laws Income Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191216