https://www.taxtmi.com/caselaws?id=412739 The Tribunal granted condonation of delay for 497 days in filing the appeal due to rectification application filing issues. The delay was deemed unintentional, and the appeal proceeded on merits. Regarding the alleged suppression of purchases leading to double taxation, the Tribunal directed the Assessing Officer to verify if the disputed addition was declared as income in subsequent years. If so, the addition for the current assessment year was to be deleted to prevent double taxation, allowing the appeal for statistical purposes. en-us Mon, 20 Sep 2021 00:00:00 +0530 Sat, 25 Sep 2021 09:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412739 The Tribunal granted condonation of delay for 497 days in filing the appeal due to rectification application filing issues. The delay was deemed unintentional, and the appeal proceeded on merits. Regarding the alleged suppression of purchases leading to double taxation, the Tribunal directed the Assessing Officer to verify if the disputed addition was declared as income in subsequent years. If so, the addition for the current assessment year was to be deleted to prevent double taxation, allowing the appeal for statistical purposes. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412739