https://www.taxtmi.com/caselaws?id=350085 The Tribunal accepted the delay condonation plea by the assessee due to misplaced documents and lack of staff, admitting the appeals. Regarding default treatment and interest charges, the CIT(A) upheld the AO's decision, but the Tribunal remanded the matter for verification of interest declarations by recipients for the relevant years. The appeals were allowed for statistical purposes, emphasizing the significance of timely filings and proper accounting practices. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 31 Oct 2017 13:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350085 The Tribunal accepted the delay condonation plea by the assessee due to misplaced documents and lack of staff, admitting the appeals. Regarding default treatment and interest charges, the CIT(A) upheld the AO's decision, but the Tribunal remanded the matter for verification of interest declarations by recipients for the relevant years. The appeals were allowed for statistical purposes, emphasizing the significance of timely filings and proper accounting practices. Case-Laws Income Tax Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350085