https://www.taxtmi.com/caselaws?id=296009 The Tribunal condoned the 405-day delay in filing the appeal, attributing it to circumstances beyond the assessee's control, such as the covid-19 pandemic. The case was taken up for adjudication on its merits. Additionally, the Tribunal ordered the restoration of the file to the CIT(A) for fresh adjudication due to the ex-parte nature of the CIT(A)'s order, directing the CIT(A) to provide the assessee with three effective opportunities of hearing. The appeal was allowed for statistical purposes. en-us Mon, 15 Feb 2021 00:00:00 +0530 Wed, 30 Jun 2021 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296009 The Tribunal condoned the 405-day delay in filing the appeal, attributing it to circumstances beyond the assessee's control, such as the covid-19 pandemic. The case was taken up for adjudication on its merits. Additionally, the Tribunal ordered the restoration of the file to the CIT(A) for fresh adjudication due to the ex-parte nature of the CIT(A)'s order, directing the CIT(A) to provide the assessee with three effective opportunities of hearing. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 15 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296009