https://www.taxtmi.com/caselaws?id=347285 The Court allowed the delay in re-filing appeals, justifying the reasons for the delay. Regarding the ITAT's decision to remand for cross-examination, the Court set aside the order, emphasizing that the Assessee had provided sufficient material and there was no need for further examination. The Court restored the appeals to the ITAT for a fresh decision, highlighting that the ITAT should have considered the matter itself due to the availability of relevant details with the AO. en-us Tue, 25 Jul 2017 00:00:00 +0530 Fri, 01 Sep 2017 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347285 The Court allowed the delay in re-filing appeals, justifying the reasons for the delay. Regarding the ITAT's decision to remand for cross-examination, the Court set aside the order, emphasizing that the Assessee had provided sufficient material and there was no need for further examination. The Court restored the appeals to the ITAT for a fresh decision, highlighting that the ITAT should have considered the matter itself due to the availability of relevant details with the AO. Case-Laws Income Tax Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347285