https://www.taxtmi.com/caselaws?id=438935 The Tribunal allowed the appeal for statistical purposes, remitting the issue back to the ld. CIT(A) for a fresh decision on merits due to the reasonable cause presented by the assessee for the significant delay in filing the appeal. The Tribunal emphasized the need for a fair hearing and directed the ld. CIT(A) to reconsider the case, ensuring the assessee receives a reasonable opportunity for a fair hearing. en-us Wed, 01 Mar 2023 00:00:00 +0530 Mon, 12 Jun 2023 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438935 The Tribunal allowed the appeal for statistical purposes, remitting the issue back to the ld. CIT(A) for a fresh decision on merits due to the reasonable cause presented by the assessee for the significant delay in filing the appeal. The Tribunal emphasized the need for a fair hearing and directed the ld. CIT(A) to reconsider the case, ensuring the assessee receives a reasonable opportunity for a fair hearing. Case-Laws Income Tax Wed, 01 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438935