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    <title>2020 (1) TMI 988 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeals for statistical purposes, directing the CIT(A) to decide on the merits in accordance with the law. The delay in filing appeals was condoned based on bona fide reasons provided by the Assessee, emphasizing that technicalities should not hinder substantive justice. The Tribunal set aside the CIT(A)&#039;s order and remanded the case for a fresh decision, ensuring the Assessee&#039;s right to be heard.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeals for statistical purposes, directing the CIT(A) to decide on the merits in accordance with the law. The delay in filing appeals was condoned based on bona fide reasons provided by the Assessee, emphasizing that technicalities should not hinder substantive justice. The Tribunal set aside the CIT(A)&#039;s order and remanded the case for a fresh decision, ensuring the Assessee&#039;s right to be heard.</description>
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