https://www.taxtmi.com/caselaws?id=389943 The Tribunal allowed the appeal of the Assessee, emphasizing the importance of considering the substance of the case over procedural technicalities. The Tribunal held that the appeal was timely filed within the prescribed period, as the final assessment order was received within the limitation period, rejecting the Revenue's claim of service through affixture due to lack of evidence of attempts for personal service or through registered post. The Tribunal directed a re-decision on merits, setting aside the Ld. CIT(A)'s decision to reject the claim based on procedural grounds. en-us Mon, 16 Dec 2019 00:00:00 +0530 Thu, 19 Dec 2019 12:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389943 The Tribunal allowed the appeal of the Assessee, emphasizing the importance of considering the substance of the case over procedural technicalities. The Tribunal held that the appeal was timely filed within the prescribed period, as the final assessment order was received within the limitation period, rejecting the Revenue's claim of service through affixture due to lack of evidence of attempts for personal service or through registered post. The Tribunal directed a re-decision on merits, setting aside the Ld. CIT(A)'s decision to reject the claim based on procedural grounds. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389943