https://www.taxtmi.com/caselaws?id=762605 ITAT Raipur allowed the assessee firm's appeal for statistical purposes. The CIT(Appeals) had declined to condone a 30-day delay in filing the appeal. ITAT held that the delay was backed by justifiable reasons and was not inordinate, directing the ADDL/JCIT(A)-2 Jaipur to condone the delay and dispose of the appeal on merits. The matter was restored for fresh adjudication with directions to provide reasonable opportunity of hearing to the assessee firm, which may substantiate its claim with fresh documentary evidence. en-us Mon, 25 Nov 2024 00:00:00 +0530 Tue, 03 Dec 2024 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762605 ITAT Raipur allowed the assessee firm's appeal for statistical purposes. The CIT(Appeals) had declined to condone a 30-day delay in filing the appeal. ITAT held that the delay was backed by justifiable reasons and was not inordinate, directing the ADDL/JCIT(A)-2 Jaipur to condone the delay and dispose of the appeal on merits. The matter was restored for fresh adjudication with directions to provide reasonable opportunity of hearing to the assessee firm, which may substantiate its claim with fresh documentary evidence. Case-Laws Income Tax Mon, 25 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762605