https://www.taxtmi.com/caselaws?id=396297 The ITAT Guwahati condoned the delay in filing appeals by the assessee due to illness, allowing the appeals for hearing. Regarding the disallowance of expenses under section 154, the ITAT held that the assessee was not given a proper opportunity to be heard by the AO and CIT(A), remanding the matter back to the AO for fresh adjudication. The lack of proper opportunity before the authorities led to the appeals being allowed for statistical purposes. en-us Fri, 26 Jun 2020 00:00:00 +0530 Mon, 29 Jun 2020 10:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396297 The ITAT Guwahati condoned the delay in filing appeals by the assessee due to illness, allowing the appeals for hearing. Regarding the disallowance of expenses under section 154, the ITAT held that the assessee was not given a proper opportunity to be heard by the AO and CIT(A), remanding the matter back to the AO for fresh adjudication. The lack of proper opportunity before the authorities led to the appeals being allowed for statistical purposes. Case-Laws Income Tax Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396297