https://www.taxtmi.com/caselaws?id=310845 The Appellate Tribunal set aside the order of the ld. CIT(Appeals) regarding the dismissal of an appeal for the assessment year 2007-08, which was filed late by 26 days. The Tribunal found that the ld. CIT(Appeals) failed to consider the merits of the case and did not provide the assessee an opportunity to seek condonation of delay. Consequently, the Tribunal remanded the matter to the ld. CIT(Appeals) for reconsideration, directing that the assessee be allowed to file an application for condonation of delay and ensuring a fair hearing in accordance with the law. en-us Wed, 26 Oct 2016 00:00:00 +0530 Tue, 21 Nov 2023 20:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310845 The Appellate Tribunal set aside the order of the ld. CIT(Appeals) regarding the dismissal of an appeal for the assessment year 2007-08, which was filed late by 26 days. The Tribunal found that the ld. CIT(Appeals) failed to consider the merits of the case and did not provide the assessee an opportunity to seek condonation of delay. Consequently, the Tribunal remanded the matter to the ld. CIT(Appeals) for reconsideration, directing that the assessee be allowed to file an application for condonation of delay and ensuring a fair hearing in accordance with the law. Case-Laws Income Tax Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310845