https://www.taxtmi.com/caselaws?id=280793 The Tribunal allowed the appeal of the assessee for statistical purposes, directing the ld CIT(A) to reconsider the case based on the explanation provided regarding the remittance date of the self-assessed tax and any delay. The Tribunal emphasized that the date of tax remittance should rectify the filing defect, and any delay must be satisfactorily explained by the assessee for the ld CIT(A) to condone it and proceed with adjudication on merits. en-us Fri, 14 Mar 2014 00:00:00 +0530 Wed, 22 May 2019 06:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280793 The Tribunal allowed the appeal of the assessee for statistical purposes, directing the ld CIT(A) to reconsider the case based on the explanation provided regarding the remittance date of the self-assessed tax and any delay. The Tribunal emphasized that the date of tax remittance should rectify the filing defect, and any delay must be satisfactorily explained by the assessee for the ld CIT(A) to condone it and proceed with adjudication on merits. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280793