https://www.taxtmi.com/caselaws?id=273412 The Tribunal allowed the appeal for statistical purposes, directing the CIT (A) to consider the appeal on its merits after condoning any delay in electronic filing. The Tribunal emphasized the importance of considering procedural changes and the assessee's explanation for the delay, setting aside the initial dismissal and instructing the CIT (A) to provide a reasonable opportunity for the assessee to be heard. The decision underscored the significance of fair assessment of compliance issues and ensuring parties have the chance to present their case effectively. en-us Wed, 19 Apr 2017 00:00:00 +0530 Sun, 24 Jun 2018 21:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273412 The Tribunal allowed the appeal for statistical purposes, directing the CIT (A) to consider the appeal on its merits after condoning any delay in electronic filing. The Tribunal emphasized the importance of considering procedural changes and the assessee's explanation for the delay, setting aside the initial dismissal and instructing the CIT (A) to provide a reasonable opportunity for the assessee to be heard. The decision underscored the significance of fair assessment of compliance issues and ensuring parties have the chance to present their case effectively. Case-Laws Income Tax Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273412