https://www.taxtmi.com/caselaws?id=310042 The Tribunal, acknowledging the impact of the Covid-19 pandemic on court proceedings and the need for substantial justice, condoned the significant delay of 1639 days in the assessee's appeal filing. Emphasizing the importance of not depriving a suitor's right to be heard due to delay, the Tribunal restored the appeal to the Assessing Officer for a fresh decision, granting the assessee another opportunity to present their case on merit. The appeal was allowed for statistical purposes. en-us Mon, 12 Jun 2023 00:00:00 +0530 Wed, 04 Oct 2023 07:19:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310042 The Tribunal, acknowledging the impact of the Covid-19 pandemic on court proceedings and the need for substantial justice, condoned the significant delay of 1639 days in the assessee's appeal filing. Emphasizing the importance of not depriving a suitor's right to be heard due to delay, the Tribunal restored the appeal to the Assessing Officer for a fresh decision, granting the assessee another opportunity to present their case on merit. The appeal was allowed for statistical purposes. Case-Laws Income Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310042