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    <title>2024 (11) TMI 367 - ITAT DELHI</title>
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    <description>ITAT Delhi condoned a 35-day delay in filing appeal before CIT(A) after finding sufficient reasons provided by the assessee. The CIT(A) had dismissed the appeal solely on grounds of delay without considering merits. ITAT held that CIT(A) should have condoned the delay and decided the appeal on merits. Matter restored to CIT(A) for fresh consideration of the appeal.</description>
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      <description>ITAT Delhi condoned a 35-day delay in filing appeal before CIT(A) after finding sufficient reasons provided by the assessee. The CIT(A) had dismissed the appeal solely on grounds of delay without considering merits. ITAT held that CIT(A) should have condoned the delay and decided the appeal on merits. Matter restored to CIT(A) for fresh consideration of the appeal.</description>
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