https://www.taxtmi.com/caselaws?id=442210 The Tribunal condoned the delay in filing appeals, admitting them for disposal. The delay, ranging from 688 to 988 days, was not condoned by the CIT(A) initially. However, the Tribunal found genuine difficulties as a reasonable cause for the delay and condoned it. Regarding the limitation issue on orders passed by the AO under section 201(1)/(1A) of the Income-tax Act, the Tribunal disagreed with the CIT(A) and held the orders as time-barred. Consequently, the proceedings were annulled, and the appeals were allowed. en-us Wed, 23 Aug 2023 00:00:00 +0530 Sat, 26 Aug 2023 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442210 The Tribunal condoned the delay in filing appeals, admitting them for disposal. The delay, ranging from 688 to 988 days, was not condoned by the CIT(A) initially. However, the Tribunal found genuine difficulties as a reasonable cause for the delay and condoned it. Regarding the limitation issue on orders passed by the AO under section 201(1)/(1A) of the Income-tax Act, the Tribunal disagreed with the CIT(A) and held the orders as time-barred. Consequently, the proceedings were annulled, and the appeals were allowed. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442210