https://www.taxtmi.com/caselaws?id=424508 The Tribunal allowed the appeal, condoning the delay in filing the appeal due to health issues and the COVID-19 pandemic. The Tribunal directed the CIT (A) to grant the assessee one final opportunity to substantiate the case, as it found that the assessee was not provided sufficient opportunity during the assessment based on an estimation of income. The Tribunal allowed the appeal on the grounds raised by the assessee, emphasizing the importance of granting a fair opportunity to present their case. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 01 Jul 2022 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424508 The Tribunal allowed the appeal, condoning the delay in filing the appeal due to health issues and the COVID-19 pandemic. The Tribunal directed the CIT (A) to grant the assessee one final opportunity to substantiate the case, as it found that the assessee was not provided sufficient opportunity during the assessment based on an estimation of income. The Tribunal allowed the appeal on the grounds raised by the assessee, emphasizing the importance of granting a fair opportunity to present their case. Case-Laws Income Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424508