https://www.taxtmi.com/caselaws?id=292778 The Tribunal allowed the Assessee's appeal, partly for statistical purposes, based on the Co-ordinate Bench decision's applicability. The Tribunal found that the delay in e-filing should be condoned, and the CIT(A) was directed to consider the appeal on merits after setting aside their order. The decision highlighted the importance of following precedents set by Co-ordinate Benches in similar cases to ensure fair treatment and adherence to statutory requirements. en-us Tue, 10 Dec 2019 00:00:00 +0530 Fri, 08 Jan 2021 01:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292778 The Tribunal allowed the Assessee's appeal, partly for statistical purposes, based on the Co-ordinate Bench decision's applicability. The Tribunal found that the delay in e-filing should be condoned, and the CIT(A) was directed to consider the appeal on merits after setting aside their order. The decision highlighted the importance of following precedents set by Co-ordinate Benches in similar cases to ensure fair treatment and adherence to statutory requirements. Case-Laws Income Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292778