https://www.taxtmi.com/caselaws?id=430022 The Tribunal allowed the appeal filed by the assessee, a resident of China, against the CIT(A)'s order under sections 144 and 250 of the Act. The delay in filing the appeal of 806 days due to the Covid-19 pandemic was condoned. The Tribunal admitted the appeal, noting errors in passing an ex-parte order, confirming the Assessment order's validity, and in not granting TDS credit & Foreign Tax Paid credit. The Tribunal emphasized the principles of natural justice, setting aside the CIT(A)'s order and remitting the issues back to the Assessing Officer for fresh adjudication, ensuring a fair opportunity for the assessee to present their case. en-us Thu, 15 Sep 2022 00:00:00 +0530 Thu, 10 Nov 2022 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430022 The Tribunal allowed the appeal filed by the assessee, a resident of China, against the CIT(A)'s order under sections 144 and 250 of the Act. The delay in filing the appeal of 806 days due to the Covid-19 pandemic was condoned. The Tribunal admitted the appeal, noting errors in passing an ex-parte order, confirming the Assessment order's validity, and in not granting TDS credit & Foreign Tax Paid credit. The Tribunal emphasized the principles of natural justice, setting aside the CIT(A)'s order and remitting the issues back to the Assessing Officer for fresh adjudication, ensuring a fair opportunity for the assessee to present their case. Case-Laws Income Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430022