https://www.taxtmi.com/caselaws?id=359684 The Tribunal remitted appeals for Assessment Years 2008-09 & 2009-10 back to Ld. CIT(A) for reconsideration due to delays in filing without condonation. The Tribunal emphasized the liquidator's exclusive authority during liquidation proceedings and the need for proper documentation and representation in appeal processes. Both appeals were partly allowed for statistical purposes, pending reconsideration by Ld. CIT(A), underscoring the importance of adherence to legal procedures and the role of authorized representatives during liquidation. en-us Fri, 27 Apr 2018 00:00:00 +0530 Thu, 03 May 2018 06:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359684 The Tribunal remitted appeals for Assessment Years 2008-09 & 2009-10 back to Ld. CIT(A) for reconsideration due to delays in filing without condonation. The Tribunal emphasized the liquidator's exclusive authority during liquidation proceedings and the need for proper documentation and representation in appeal processes. Both appeals were partly allowed for statistical purposes, pending reconsideration by Ld. CIT(A), underscoring the importance of adherence to legal procedures and the role of authorized representatives during liquidation. Case-Laws Income Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359684