https://www.taxtmi.com/caselaws?id=406080 The ITAT allowed the appeal, citing the justified delay in filing due to the Covid Pandemic situation and the change of address affecting receipt of notices. The case was restored to the Assessing Officer for further proceedings, emphasizing the appellant's right to a reasonable opportunity of hearing and the importance of justice and equity in addressing the issues raised. en-us Tue, 02 Mar 2021 00:00:00 +0530 Tue, 06 Apr 2021 08:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406080 The ITAT allowed the appeal, citing the justified delay in filing due to the Covid Pandemic situation and the change of address affecting receipt of notices. The case was restored to the Assessing Officer for further proceedings, emphasizing the appellant's right to a reasonable opportunity of hearing and the importance of justice and equity in addressing the issues raised. Case-Laws Income Tax Tue, 02 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406080