https://www.taxtmi.com/caselaws?id=388273 The Tribunal allowed the assessee's appeals for different assessment years, emphasizing a liberal approach in condoning delay due to disputes with the authorized representative and adverse circumstances affecting the business. Despite significant delays ranging from 204 to 438 days, the Tribunal set aside the dismissals by the CIT(A) and directed fresh consideration, highlighting the importance of bona fide explanations for delay and the need for a balanced approach in such cases. The appeals were allowed for statistical purposes only, subject to rectifying filing defects and addressing specific delays. en-us Fri, 08 Nov 2019 00:00:00 +0530 Tue, 12 Nov 2019 12:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388273 The Tribunal allowed the assessee's appeals for different assessment years, emphasizing a liberal approach in condoning delay due to disputes with the authorized representative and adverse circumstances affecting the business. Despite significant delays ranging from 204 to 438 days, the Tribunal set aside the dismissals by the CIT(A) and directed fresh consideration, highlighting the importance of bona fide explanations for delay and the need for a balanced approach in such cases. The appeals were allowed for statistical purposes only, subject to rectifying filing defects and addressing specific delays. Case-Laws Income Tax Fri, 08 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388273