https://www.taxtmi.com/caselaws?id=436112 The delay in filing the appeal by the NRI assessee based in Canada was condoned by the Tribunal due to reasons beyond their control, including non-service of notices and the impact of the COVID-19 pandemic. The Tribunal emphasized the need for the CIT(A) to decide on the merits of the appeal even in the absence of the assessee's participation. The appeal was allowed for statistical purposes, and the matter was remanded to the CIT(A) for a fresh adjudication on merits, ensuring a fair opportunity for the assessee to present their case. en-us Mon, 20 Mar 2023 00:00:00 +0530 Tue, 04 Apr 2023 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436112 The delay in filing the appeal by the NRI assessee based in Canada was condoned by the Tribunal due to reasons beyond their control, including non-service of notices and the impact of the COVID-19 pandemic. The Tribunal emphasized the need for the CIT(A) to decide on the merits of the appeal even in the absence of the assessee's participation. The appeal was allowed for statistical purposes, and the matter was remanded to the CIT(A) for a fresh adjudication on merits, ensuring a fair opportunity for the assessee to present their case. Case-Laws Income Tax Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436112