https://www.taxtmi.com/caselaws?id=375638 The Tribunal allowed the assessee's appeal, overturning the Commissioner (Appeals)'s decision to dismiss the appeal for delay without examining the merits. The Tribunal found that there was no delay in filing the appeal as the assessment order and demand notice were served late. The order was set aside, and all issues were restored for de novo adjudication by the Commissioner (Appeals) with a reasonable opportunity for the assessee to be heard. en-us Wed, 26 Dec 2018 00:00:00 +0530 Thu, 21 Feb 2019 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375638 The Tribunal allowed the assessee's appeal, overturning the Commissioner (Appeals)'s decision to dismiss the appeal for delay without examining the merits. The Tribunal found that there was no delay in filing the appeal as the assessment order and demand notice were served late. The order was set aside, and all issues were restored for de novo adjudication by the Commissioner (Appeals) with a reasonable opportunity for the assessee to be heard. Case-Laws Income Tax Wed, 26 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375638