https://www.taxtmi.com/caselaws?id=410706 The Tribunal condoned the delay in filing the appeals, attributing it to financial hardships and the COVID-19 pandemic, emphasizing substantial justice over technicalities. The CIT(A)'s dismissal of appeals due to non-deposit of admitted tax was overturned as the assessee later provided evidence of tax payments, curing the defect. The Tribunal directed the CIT(A) to verify the tax payments and admit the appeal for adjudication. The Tribunal also directed the CIT(A) to adjudicate issues regarding the estimation of net profit and other incomes by the AO on merits. Appeals were allowed for statistical purposes. en-us Fri, 30 Jul 2021 00:00:00 +0530 Sat, 07 Aug 2021 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410706 The Tribunal condoned the delay in filing the appeals, attributing it to financial hardships and the COVID-19 pandemic, emphasizing substantial justice over technicalities. The CIT(A)'s dismissal of appeals due to non-deposit of admitted tax was overturned as the assessee later provided evidence of tax payments, curing the defect. The Tribunal directed the CIT(A) to verify the tax payments and admit the appeal for adjudication. The Tribunal also directed the CIT(A) to adjudicate issues regarding the estimation of net profit and other incomes by the AO on merits. Appeals were allowed for statistical purposes. Case-Laws Income Tax Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410706