https://www.taxtmi.com/caselaws?id=391697 The Tribunal allowed the appeals, condoning the 615-day delay in filing due to the director's health issues. The case was remanded back to the Assessing Officer for a fresh examination of evidence, emphasizing the need for the assessee's full participation in the proceedings. The delay was deemed non-deliberate and genuine, following a liberal approach towards condonation of delay to serve justice, as per the principles laid down by the Supreme Court. en-us Tue, 24 Sep 2019 00:00:00 +0530 Wed, 05 Feb 2020 14:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391697 The Tribunal allowed the appeals, condoning the 615-day delay in filing due to the director's health issues. The case was remanded back to the Assessing Officer for a fresh examination of evidence, emphasizing the need for the assessee's full participation in the proceedings. The delay was deemed non-deliberate and genuine, following a liberal approach towards condonation of delay to serve justice, as per the principles laid down by the Supreme Court. Case-Laws Income Tax Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391697