https://www.taxtmi.com/caselaws?id=303069 The Tribunal condoned the delay of 1535 days in filing the appeal due to reasons such as health issues of a director, lack of proper advice, and the impact of the Covid-19 lockdown. The appeal, related to assessment year 2012-13, involved issues under sections 68 and 14A of the Act. The Tribunal found discrepancies in the grounds mentioned in the order and those attached to Form no.35, leading to the restoration of all issues for proper adjudication by the ld. CIT(A) to provide the assessee with a fair opportunity to present their case effectively. The appeal was allowed for statistical purposes. en-us Fri, 22 Apr 2022 00:00:00 +0530 Fri, 01 Jul 2022 20:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303069 The Tribunal condoned the delay of 1535 days in filing the appeal due to reasons such as health issues of a director, lack of proper advice, and the impact of the Covid-19 lockdown. The appeal, related to assessment year 2012-13, involved issues under sections 68 and 14A of the Act. The Tribunal found discrepancies in the grounds mentioned in the order and those attached to Form no.35, leading to the restoration of all issues for proper adjudication by the ld. CIT(A) to provide the assessee with a fair opportunity to present their case effectively. The appeal was allowed for statistical purposes. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303069