https://www.taxtmi.com/caselaws?id=409220 The Tribunal allowed the Assessee's appeal for statistical purposes, emphasizing the importance of considering merits and providing reasoning in tax assessments and appeal proceedings. The Tribunal remitted the issue back to the CIT(A) for fresh consideration on merits after condoning the delay in filing the appeal. en-us Thu, 01 Jul 2021 00:00:00 +0530 Fri, 02 Jul 2021 08:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409220 The Tribunal allowed the Assessee's appeal for statistical purposes, emphasizing the importance of considering merits and providing reasoning in tax assessments and appeal proceedings. The Tribunal remitted the issue back to the CIT(A) for fresh consideration on merits after condoning the delay in filing the appeal. Case-Laws Income Tax Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409220