https://www.taxtmi.com/highlights?id=73555 Condonation of delay in filing of appeal before CIT(A) - delay of approximately 33 months - If one consider the facts and circumstances in its entirety, then the claim of the Assessee seems to be genuine which requires lenient view; hence we, by considering the peculiar facts and circumstances as the assessment order dated 27/12/2019 was passed as ex-parte U/s 144 read with section 147 of the Act and thereafter from March 2020 onwards Covid-19 period was started - Delay condoned - AT en-us Wed, 13 Dec 2023 11:58:57 +0530 Wed, 13 Dec 2023 11:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73555 Condonation of delay in filing of appeal before CIT(A) - delay of approximately 33 months - If one consider the facts and circumstances in its entirety, then the claim of the Assessee seems to be genuine which requires lenient view; hence we, by considering the peculiar facts and circumstances as the assessment order dated 27/12/2019 was passed as ex-parte U/s 144 read with section 147 of the Act and thereafter from March 2020 onwards Covid-19 period was started - Delay condoned - AT Highlights Income Tax Wed, 13 Dec 2023 11:58:57 +0530 https://www.taxtmi.com/highlights?id=73555