https://www.taxtmi.com/caselaws?id=754598 The Tribunal condoned a 295-day delay in filing the appeal, attributing it to SARFAESI proceedings, and admitted the appeal for adjudication. The assessee, involved in iron and steel manufacturing, failed to respond to statutory notices, leading to the AO's taxable income assessment, which the CIT(A) upheld. Citing unawareness due to SARFAESI proceedings, the Tribunal remitted the case to the AO for fresh consideration, directing the assessee to update contact details and provide necessary evidence. The appeal was allowed for statistical purposes, underscoring the significance of proper representation and compliance in assessment proceedings. en-us Fri, 19 Jan 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754598 The Tribunal condoned a 295-day delay in filing the appeal, attributing it to SARFAESI proceedings, and admitted the appeal for adjudication. The assessee, involved in iron and steel manufacturing, failed to respond to statutory notices, leading to the AO's taxable income assessment, which the CIT(A) upheld. Citing unawareness due to SARFAESI proceedings, the Tribunal remitted the case to the AO for fresh consideration, directing the assessee to update contact details and provide necessary evidence. The appeal was allowed for statistical purposes, underscoring the significance of proper representation and compliance in assessment proceedings. Case-Laws Income Tax Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754598