https://www.taxtmi.com/caselaws?id=401490 The Tribunal allowed the appeals filed by Ajmer Vidhyut Vitran Nigam Ltd. for statistical purposes, emphasizing the importance of considering merits and the interest of justice in tax matters. The delay in filing appeals was condoned due to valid reasons, lack of prior notices, and the need for a fresh decision on merits by the CIT(A). The Tribunal supported the assessee's arguments for condonation of delay and consideration on merits, particularly for pre-amendment cases, leading to a favorable outcome for the appellant. en-us Tue, 25 Aug 2020 00:00:00 +0530 Wed, 09 Dec 2020 11:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401490 The Tribunal allowed the appeals filed by Ajmer Vidhyut Vitran Nigam Ltd. for statistical purposes, emphasizing the importance of considering merits and the interest of justice in tax matters. The delay in filing appeals was condoned due to valid reasons, lack of prior notices, and the need for a fresh decision on merits by the CIT(A). The Tribunal supported the assessee's arguments for condonation of delay and consideration on merits, particularly for pre-amendment cases, leading to a favorable outcome for the appellant. Case-Laws Income Tax Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401490