https://www.taxtmi.com/caselaws?id=404580 The Tribunal found that the assessee had not been given an opportunity to be heard before the ex parte order was passed under Section 271B of the IT Act. The delay in filing the appeal was condoned due to reasons including non-receipt of the order and impact of the COVID-19 pandemic. The Tribunal emphasized a liberal approach towards condonation of delay when substantial justice is at stake, ultimately admitting the appeal for adjudication on merits for multiple years. en-us Thu, 28 Jan 2021 00:00:00 +0530 Fri, 26 Feb 2021 09:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404580 The Tribunal found that the assessee had not been given an opportunity to be heard before the ex parte order was passed under Section 271B of the IT Act. The delay in filing the appeal was condoned due to reasons including non-receipt of the order and impact of the COVID-19 pandemic. The Tribunal emphasized a liberal approach towards condonation of delay when substantial justice is at stake, ultimately admitting the appeal for adjudication on merits for multiple years. Case-Laws Income Tax Thu, 28 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404580