https://www.taxtmi.com/caselaws?id=760962 The Tribunal condoned the 274-day delay in filing the appeal by the assessee, finding the reasons for the delay to be bona fide and not due to negligence. The appeal was restored to the CIT(A) for a decision on the merits, with instructions to provide the assessee a reasonable opportunity to present their case. The Tribunal emphasized a liberal approach in condoning delays to ensure justice, aligning with precedents that support accepting genuine explanations for delays. The appeal was allowed for statistical purposes, underscoring the importance of considering bona fide reasons in delay condonation. en-us Tue, 22 Oct 2024 00:00:00 +0530 Wed, 30 Oct 2024 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760962 The Tribunal condoned the 274-day delay in filing the appeal by the assessee, finding the reasons for the delay to be bona fide and not due to negligence. The appeal was restored to the CIT(A) for a decision on the merits, with instructions to provide the assessee a reasonable opportunity to present their case. The Tribunal emphasized a liberal approach in condoning delays to ensure justice, aligning with precedents that support accepting genuine explanations for delays. The appeal was allowed for statistical purposes, underscoring the importance of considering bona fide reasons in delay condonation. Case-Laws Income Tax Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760962