https://www.taxtmi.com/caselaws?id=406173 The Tribunal allowed the appeal, condoned the delay in filing before CIT(A), and directed CIT(A) to decide on the merits after providing the assessee an opportunity to be heard. The Tribunal found genuine reasons for the delay, citing a precedent that non-mala fide explanations warrant condonation. The delay was attributed to the AO's failure to provide a hearing opportunity, health issues faced by the managing partner, and advice from the Chartered Accountant. CIT(A)'s refusal to condone the delay based on negligence was overturned. en-us Thu, 18 Feb 2021 00:00:00 +0530 Thu, 08 Apr 2021 09:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406173 The Tribunal allowed the appeal, condoned the delay in filing before CIT(A), and directed CIT(A) to decide on the merits after providing the assessee an opportunity to be heard. The Tribunal found genuine reasons for the delay, citing a precedent that non-mala fide explanations warrant condonation. The delay was attributed to the AO's failure to provide a hearing opportunity, health issues faced by the managing partner, and advice from the Chartered Accountant. CIT(A)'s refusal to condone the delay based on negligence was overturned. Case-Laws Income Tax Thu, 18 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406173