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    <title>2018 (7) TMI 625 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeals by remanding the matter to the Commissioner for denovo proceedings after setting aside the original orders. The appellant was instructed to complete the formalities for condonation of delay, and the Commissioner was directed to pass an order on merits after affording reasonable opportunities to the assessee, with all issues left open.</description>
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      <description>The Tribunal allowed the appeals by remanding the matter to the Commissioner for denovo proceedings after setting aside the original orders. The appellant was instructed to complete the formalities for condonation of delay, and the Commissioner was directed to pass an order on merits after affording reasonable opportunities to the assessee, with all issues left open.</description>
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