https://www.taxtmi.com/caselaws?id=752093 The ITAT allowed the appeal, condoning the delay in filing due to valid reasons linked to the COVID-19 pandemic. It recognized the assessee's lack of opportunity to present their case before the AO due to notices sent to an incorrect address. The ITAT restored all issues to the AO for fresh examination, ensuring the assessee's right to a fair hearing and proper assessment. The AO was directed to reevaluate the facts, considering the assessee's explanations and share in the property. The decision underscored the importance of fair procedural conduct and the necessity of considering exceptional circumstances affecting filing timelines. en-us Thu, 25 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 07:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752093 The ITAT allowed the appeal, condoning the delay in filing due to valid reasons linked to the COVID-19 pandemic. It recognized the assessee's lack of opportunity to present their case before the AO due to notices sent to an incorrect address. The ITAT restored all issues to the AO for fresh examination, ensuring the assessee's right to a fair hearing and proper assessment. The AO was directed to reevaluate the facts, considering the assessee's explanations and share in the property. The decision underscored the importance of fair procedural conduct and the necessity of considering exceptional circumstances affecting filing timelines. Case-Laws Income Tax Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752093