https://www.taxtmi.com/caselaws?id=313264 The ITAT condoned a 167-day delay in the Assessee's appeal, citing valid reasons such as custody issues and lack of direct service of the order. It set aside the ex-parte order by the CIT(A), emphasizing the principles of natural justice, and directed the AO to provide the Assessee another opportunity to be heard. The Tribunal also instructed the AO to reconsider the Rs. 2,50,00,000 income addition, allowing the Assessee to present their case and evidence. The decision reinforced the Assessee's right to a fair hearing and the importance of cooperation in appeal proceedings. en-us Fri, 13 Dec 2019 00:00:00 +0530 Wed, 03 Apr 2024 18:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313264 The ITAT condoned a 167-day delay in the Assessee's appeal, citing valid reasons such as custody issues and lack of direct service of the order. It set aside the ex-parte order by the CIT(A), emphasizing the principles of natural justice, and directed the AO to provide the Assessee another opportunity to be heard. The Tribunal also instructed the AO to reconsider the Rs. 2,50,00,000 income addition, allowing the Assessee to present their case and evidence. The decision reinforced the Assessee's right to a fair hearing and the importance of cooperation in appeal proceedings. Case-Laws Income Tax Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313264