https://www.taxtmi.com/caselaws?id=397465 The Tribunal allowed the appeals, overturning the dismissal by the ld. CIT(A) and remanding the matters for a fresh decision on merits. The delay in filing appeals against orders under sections 201(1) & 201(1A) of the Income Tax Act was condoned due to a genuine mistake by the tax consultant. The Tribunal emphasized the need for the assessee to have a fair hearing before any new orders are issued, ensuring the right to proper representation and consideration of the appeals. en-us Thu, 13 Aug 2020 00:00:00 +0530 Wed, 19 Aug 2020 12:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397465 The Tribunal allowed the appeals, overturning the dismissal by the ld. CIT(A) and remanding the matters for a fresh decision on merits. The delay in filing appeals against orders under sections 201(1) & 201(1A) of the Income Tax Act was condoned due to a genuine mistake by the tax consultant. The Tribunal emphasized the need for the assessee to have a fair hearing before any new orders are issued, ensuring the right to proper representation and consideration of the appeals. Case-Laws Income Tax Thu, 13 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397465