https://www.taxtmi.com/caselaws?id=398197 The Tribunal held that the delay in filing the appeal before the Ld. CIT(A) should have been condoned, disagreeing with the Ld. CIT(A)'s decision. The appellant's appeal for the assessment year 2016-17 was allowed to proceed on merits, as there were no mala fides and condoning the delay served the interest of justice. Additionally, the Tribunal set aside the disallowance of TDS credit amounting to Rs. 94,64,792 due to lack of reasons provided in the intimation under section 143(1) of the Act. The issue was remanded to the Assessing Officer for reconsideration with directions to issue a speaking order with reasons and provide the appellant an opportunity to be heard. en-us Fri, 07 Aug 2020 00:00:00 +0530 Wed, 09 Sep 2020 10:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398197 The Tribunal held that the delay in filing the appeal before the Ld. CIT(A) should have been condoned, disagreeing with the Ld. CIT(A)'s decision. The appellant's appeal for the assessment year 2016-17 was allowed to proceed on merits, as there were no mala fides and condoning the delay served the interest of justice. Additionally, the Tribunal set aside the disallowance of TDS credit amounting to Rs. 94,64,792 due to lack of reasons provided in the intimation under section 143(1) of the Act. The issue was remanded to the Assessing Officer for reconsideration with directions to issue a speaking order with reasons and provide the appellant an opportunity to be heard. Case-Laws Income Tax Fri, 07 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398197