https://www.taxtmi.com/caselaws?id=754735 ITAT Bangalore allowed assessee's appeal against CIT(A)'s rejection of condonation application for 335-day delay in filing appeal. The tribunal found sufficient cause existed as assessee required tax payment documents from Norway, which was delayed due to COVID-19 circumstances. No intentional negligence or deliberate delay was established. CIT(A) failed to properly consider the explanation provided. Matter remitted to CIT(A) for fresh adjudication with directions to hear assessee and consider relevant evidence before passing orders in accordance with law. en-us Tue, 09 Jan 2024 00:00:00 +0530 Sat, 29 Jun 2024 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754735 ITAT Bangalore allowed assessee's appeal against CIT(A)'s rejection of condonation application for 335-day delay in filing appeal. The tribunal found sufficient cause existed as assessee required tax payment documents from Norway, which was delayed due to COVID-19 circumstances. No intentional negligence or deliberate delay was established. CIT(A) failed to properly consider the explanation provided. Matter remitted to CIT(A) for fresh adjudication with directions to hear assessee and consider relevant evidence before passing orders in accordance with law. Case-Laws Income Tax Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754735