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    <description>The Tribunal allowed the appellant&#039;s appeal, remanding the case to the Assessing Officer due to the lack of opportunity provided by the NFAC to explain the delay in filing the appeal. The Tribunal deemed the dismissal without considering the circumstances and evidence presented as a violation of natural justice principles. The appellant was directed to provide necessary details for assessment, ultimately resulting in the appeal being allowed.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, remanding the case to the Assessing Officer due to the lack of opportunity provided by the NFAC to explain the delay in filing the appeal. The Tribunal deemed the dismissal without considering the circumstances and evidence presented as a violation of natural justice principles. The appellant was directed to provide necessary details for assessment, ultimately resulting in the appeal being allowed.</description>
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