https://www.taxtmi.com/caselaws?id=757539 Delay in filing the appeal for assessment year 2018-19 was condoned because most of the delay fell within the Covid-19 period and the remaining delay was supported by a satisfactory affidavit explaining the cause. The dispute for both assessment years was remitted for fresh adjudication because the appellate authority had not decided the 2018-19 year on merits, the issues in both years were identical, and the disallowance required verification of the assessee's documentary evidence. The Assessing Officer was directed to decide the matter afresh after giving the assessee an opportunity of hearing. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:07:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757539 Delay in filing the appeal for assessment year 2018-19 was condoned because most of the delay fell within the Covid-19 period and the remaining delay was supported by a satisfactory affidavit explaining the cause. The dispute for both assessment years was remitted for fresh adjudication because the appellate authority had not decided the 2018-19 year on merits, the issues in both years were identical, and the disallowance required verification of the assessee's documentary evidence. The Assessing Officer was directed to decide the matter afresh after giving the assessee an opportunity of hearing. Case-Laws Income Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757539