https://www.taxtmi.com/caselaws?id=435324 The Appellate Tribunal ITAT DELHI addressed the delay in filing the appeal before the Tribunal and the merits of the case. The Tribunal condoned the delay due to the assessee being in custody and the subsequent Covid-19 lockdown. It found the Ld. CIT (Appeals) had not provided adequate reasoning and remanded the appeal for fresh adjudication after hearing the assessee. The appeal was allowed for statistical purposes, emphasizing the importance of fair adjudication in tax matters. en-us Fri, 24 Feb 2023 00:00:00 +0530 Fri, 17 Mar 2023 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435324 The Appellate Tribunal ITAT DELHI addressed the delay in filing the appeal before the Tribunal and the merits of the case. The Tribunal condoned the delay due to the assessee being in custody and the subsequent Covid-19 lockdown. It found the Ld. CIT (Appeals) had not provided adequate reasoning and remanded the appeal for fresh adjudication after hearing the assessee. The appeal was allowed for statistical purposes, emphasizing the importance of fair adjudication in tax matters. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435324