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    <title>2019 (5) TMI 792 - ITAT CHANDIGARH</title>
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    <description>The Tribunal granted condonation of delay in filing appeals due to non-receipt of orders and project abandonment, deeming the delay unintentional. The Tribunal found a reasonable cause for the delay and remanded the matter back to the Assessing Officer for a fresh assessment. The ex-parte orders of the lower authorities were set aside, allowing the assessee an opportunity to present its case properly. All appeals were treated as allowed for statistical purposes, with the Tribunal&#039;s decision applying uniformly to all appeals.</description>
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      <description>The Tribunal granted condonation of delay in filing appeals due to non-receipt of orders and project abandonment, deeming the delay unintentional. The Tribunal found a reasonable cause for the delay and remanded the matter back to the Assessing Officer for a fresh assessment. The ex-parte orders of the lower authorities were set aside, allowing the assessee an opportunity to present its case properly. All appeals were treated as allowed for statistical purposes, with the Tribunal&#039;s decision applying uniformly to all appeals.</description>
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