https://www.taxtmi.com/caselaws?id=438023 The ITAT Jaipur allowed the appeal of the assessee for statistical purposes, setting aside the dismissal by the CIT(A). The Tribunal considered the impact of the Covid-19 pandemic on the delay in filing the appeal, citing the Supreme Court's orders on the extension of limitation periods. The Tribunal emphasized the need for a liberal approach to condone delay in the interest of substantial justice, directing the matter to be reconsidered by the CIT(A) on its merits. The decision aimed to ensure that the assessee receives a fair opportunity to present their case and have the appeal decided on its merits. en-us Tue, 25 Apr 2023 00:00:00 +0530 Fri, 19 May 2023 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438023 The ITAT Jaipur allowed the appeal of the assessee for statistical purposes, setting aside the dismissal by the CIT(A). The Tribunal considered the impact of the Covid-19 pandemic on the delay in filing the appeal, citing the Supreme Court's orders on the extension of limitation periods. The Tribunal emphasized the need for a liberal approach to condone delay in the interest of substantial justice, directing the matter to be reconsidered by the CIT(A) on its merits. The decision aimed to ensure that the assessee receives a fair opportunity to present their case and have the appeal decided on its merits. Case-Laws Income Tax Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438023