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    <title>2019 (12) TMI 983 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal for condonation of delay in filing before CIT (A) due to a liberal approach towards condonation of delay, remanding the matter back to CIT (A) for a decision on merit. Additionally, the Tribunal held that the PCIT had no jurisdiction under section 263 as the subject matter was already under appeal before CIT (A), setting aside the impugned order passed by the PCIT.</description>
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      <description>The Tribunal allowed the appeal for condonation of delay in filing before CIT (A) due to a liberal approach towards condonation of delay, remanding the matter back to CIT (A) for a decision on merit. Additionally, the Tribunal held that the PCIT had no jurisdiction under section 263 as the subject matter was already under appeal before CIT (A), setting aside the impugned order passed by the PCIT.</description>
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