https://www.taxtmi.com/caselaws?id=425970 The High Court of Calcutta condoned a delay of 844 days in filing the appeal, granted the condonation application, and remanded the matter to the Assessing Officer for fresh consideration. The Court found the deletion of an addition under Section 68 of the Income Tax Act by the Tribunal to be incorrect, highlighting the lack of cooperation from the assessee during assessment proceedings. The Court emphasized the importance of the assessee's cooperation and directed the Assessing Officer to issue a single notice outlining compliance requirements. The appeal was allowed, setting aside the Tribunal's order and granting a final opportunity for cooperation in assessment proceedings. en-us Mon, 01 Aug 2022 00:00:00 +0530 Thu, 04 Aug 2022 08:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425970 The High Court of Calcutta condoned a delay of 844 days in filing the appeal, granted the condonation application, and remanded the matter to the Assessing Officer for fresh consideration. The Court found the deletion of an addition under Section 68 of the Income Tax Act by the Tribunal to be incorrect, highlighting the lack of cooperation from the assessee during assessment proceedings. The Court emphasized the importance of the assessee's cooperation and directed the Assessing Officer to issue a single notice outlining compliance requirements. The appeal was allowed, setting aside the Tribunal's order and granting a final opportunity for cooperation in assessment proceedings. Case-Laws Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425970