https://www.taxtmi.com/caselaws?id=753750 ITAT Bangalore condoned a 93-day delay in filing appeals before CIT(A), finding reasonable cause as the assessee had pursued alternative remedies through writ petitions before HC. The tribunal held that delay was neither willful nor wanton, citing precedent where even 21 years delay was condoned for similar reasons. On merits, following Karnataka HC decision in assessee's own case, ITAT found assessment orders were passed ex-parte without proper consideration of objections and remitted matters back to AO for fresh adjudication with fair hearing opportunity. en-us Wed, 15 May 2024 00:00:00 +0530 Sat, 08 Jun 2024 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753750 ITAT Bangalore condoned a 93-day delay in filing appeals before CIT(A), finding reasonable cause as the assessee had pursued alternative remedies through writ petitions before HC. The tribunal held that delay was neither willful nor wanton, citing precedent where even 21 years delay was condoned for similar reasons. On merits, following Karnataka HC decision in assessee's own case, ITAT found assessment orders were passed ex-parte without proper consideration of objections and remitted matters back to AO for fresh adjudication with fair hearing opportunity. Case-Laws Income Tax Wed, 15 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753750