https://www.taxtmi.com/caselaws?id=428474 The Tribunal condoned the delay in filing the appeal under Section 249(2) of the Income Tax Act, attributing it to pursuing rectification proceedings. The disputed issues related to donation, salary income, and rental income were restored to the CIT(A) for reevaluation. The Tribunal also directed the CIT(A) to reconsider the appeal against the order under Section 143(3) and 154 jointly with another appeal. Delays in filing appeals were justified due to pursuing rectification proceedings, leading to their condonation. Both appeals were remanded to the CIT(A) for further consideration, ensuring procedural fairness for the appellant. en-us Thu, 29 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 09:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428474 The Tribunal condoned the delay in filing the appeal under Section 249(2) of the Income Tax Act, attributing it to pursuing rectification proceedings. The disputed issues related to donation, salary income, and rental income were restored to the CIT(A) for reevaluation. The Tribunal also directed the CIT(A) to reconsider the appeal against the order under Section 143(3) and 154 jointly with another appeal. Delays in filing appeals were justified due to pursuing rectification proceedings, leading to their condonation. Both appeals were remanded to the CIT(A) for further consideration, ensuring procedural fairness for the appellant. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428474