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    <title>2023 (7) TMI 334 - ITAT DELHI</title>
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    <description>The Tribunal allowed relief to the assessee by condoning the delay in filing the appeal due to lack of access to electronic communication. The subsequent reassessment order was deemed invalid as an initial reassessment order was already in place, leading to the quashing of the impugned assessment order and the first appellate order. The appeal was partly allowed, with the second ground left unadjudicated.</description>
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      <description>The Tribunal allowed relief to the assessee by condoning the delay in filing the appeal due to lack of access to electronic communication. The subsequent reassessment order was deemed invalid as an initial reassessment order was already in place, leading to the quashing of the impugned assessment order and the first appellate order. The appeal was partly allowed, with the second ground left unadjudicated.</description>
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