https://www.taxtmi.com/caselaws?id=395348 The Tribunal condoned the delay in filing the appeal, emphasizing the principles of substantial justice and the need to decide the case on merits. The matter was remanded to the AO for reconsideration, subject to the assessee paying Rs. 10,000 to the PM's Relief Fund and cooperating with the AO for early completion of the assessment. The appeal was treated as allowed for statistical purposes. en-us Thu, 30 Apr 2020 00:00:00 +0530 Mon, 18 May 2020 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395348 The Tribunal condoned the delay in filing the appeal, emphasizing the principles of substantial justice and the need to decide the case on merits. The matter was remanded to the AO for reconsideration, subject to the assessee paying Rs. 10,000 to the PM's Relief Fund and cooperating with the AO for early completion of the assessment. The appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395348