https://www.taxtmi.com/highlights?id=77084 Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissing the appeal of the assessee in-limine - The Appellate Tribunal recognized the appellant's explanation for the delay, noting that notices were sent to an outdated address, and the appellant became aware of the assessment order only when a lien was placed on their bank account. Considering the extraordinary circumstances, including the COVID-19 pandemic, the Tribunal condoned the delay and allowed the appeal. Recognizing the appellant's right to proper representation, the Tribunal ordered the restoration of all issues to the AO's file for re-examination, emphasizing the need for adequate opportunity and cooperation from the appellant. en-us Fri, 03 May 2024 09:05:38 +0530 Fri, 03 May 2024 09:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77084 Condonation of delay in filling appeal before CIT(A) - CIT(A) dismissing the appeal of the assessee in-limine - The Appellate Tribunal recognized the appellant's explanation for the delay, noting that notices were sent to an outdated address, and the appellant became aware of the assessment order only when a lien was placed on their bank account. Considering the extraordinary circumstances, including the COVID-19 pandemic, the Tribunal condoned the delay and allowed the appeal. Recognizing the appellant's right to proper representation, the Tribunal ordered the restoration of all issues to the AO's file for re-examination, emphasizing the need for adequate opportunity and cooperation from the appellant. Highlights Income Tax Fri, 03 May 2024 09:05:38 +0530 https://www.taxtmi.com/highlights?id=77084