https://www.taxtmi.com/caselaws?id=434500 The Tribunal allowed all four appeals filed by the assessee, directing the CIT(A) to reconsider issues related to the delay in filing the appeal and the merits of the depreciation claim. Emphasizing natural justice, the Tribunal provided the assessee with an opportunity to file a proper application for condonation of delay. The decision in ITA No. 3048/Del/2022 was applied mutatis mutandis to the other appeals. en-us Thu, 23 Feb 2023 00:00:00 +0530 Sat, 25 Feb 2023 08:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434500 The Tribunal allowed all four appeals filed by the assessee, directing the CIT(A) to reconsider issues related to the delay in filing the appeal and the merits of the depreciation claim. Emphasizing natural justice, the Tribunal provided the assessee with an opportunity to file a proper application for condonation of delay. The decision in ITA No. 3048/Del/2022 was applied mutatis mutandis to the other appeals. Case-Laws Income Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434500