https://www.taxtmi.com/caselaws?id=428296 The Tribunal allowed the appeals for the assessment years 2012-13, 2013-14, and 2014-15 for statistical purposes. It directed the CIT(A) to admit additional evidence, provide a detailed speaking order, and conduct fresh adjudication on all issues. The delay in filing appeals due to the COVID-19 pandemic was condoned, and the Tribunal emphasized the need for adequate opportunity and right to a personal hearing for the assessee. The Tribunal did not address the legality and jurisdiction of the assessment order or the initiation of penalty proceedings under Section 271(1)(c) specifically but focused on the substantive matters of the case. en-us Fri, 23 Sep 2022 00:00:00 +0530 Wed, 28 Sep 2022 08:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428296 The Tribunal allowed the appeals for the assessment years 2012-13, 2013-14, and 2014-15 for statistical purposes. It directed the CIT(A) to admit additional evidence, provide a detailed speaking order, and conduct fresh adjudication on all issues. The delay in filing appeals due to the COVID-19 pandemic was condoned, and the Tribunal emphasized the need for adequate opportunity and right to a personal hearing for the assessee. The Tribunal did not address the legality and jurisdiction of the assessment order or the initiation of penalty proceedings under Section 271(1)(c) specifically but focused on the substantive matters of the case. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428296