https://www.taxtmi.com/caselaws?id=394527 The Vice President allowed the appeal for statistical purposes, condoning the delay in filing the appeal before CIT(A) due to a plausible reason for the delay. The case was examined on merits as the AO did not verify facts before assuming business activity, leading to restoration of the issue to the AO for re-adjudication regarding the alleged business activity with Reliance Communications Ltd. Both orders were set aside, emphasizing the need for specific findings before estimating income, without impairing the AO's case or prejudicing the appellant's defense. en-us Wed, 05 Feb 2020 00:00:00 +0530 Wed, 15 Apr 2020 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394527 The Vice President allowed the appeal for statistical purposes, condoning the delay in filing the appeal before CIT(A) due to a plausible reason for the delay. The case was examined on merits as the AO did not verify facts before assuming business activity, leading to restoration of the issue to the AO for re-adjudication regarding the alleged business activity with Reliance Communications Ltd. Both orders were set aside, emphasizing the need for specific findings before estimating income, without impairing the AO's case or prejudicing the appellant's defense. Case-Laws Income Tax Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394527