https://www.taxtmi.com/caselaws?id=460797 The Tribunal's condonation of delay and remand to the Commissioner (Appeals) was examined in the context of pending settlement proceedings and a jurisdictional objection raised in miscellaneous applications. The Court noted that the Tribunal had followed a coordinate bench decision, that the assessee's matters were factually similar to earlier group cases, and that the jurisdictional challenge and objection to the appealability of the Commissioner (Appeals)'s order were raised only at the miscellaneous stage. As the Commissioner (Appeals) had not decided the merits and had disposed of the appeals as not maintainable because of the settlement proceedings, the remand did not disclose any mistake apparent on record. The Tribunal's order was upheld. en-us Tue, 02 Apr 2024 00:00:00 +0530 Wed, 13 Aug 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460797 The Tribunal's condonation of delay and remand to the Commissioner (Appeals) was examined in the context of pending settlement proceedings and a jurisdictional objection raised in miscellaneous applications. The Court noted that the Tribunal had followed a coordinate bench decision, that the assessee's matters were factually similar to earlier group cases, and that the jurisdictional challenge and objection to the appealability of the Commissioner (Appeals)'s order were raised only at the miscellaneous stage. As the Commissioner (Appeals) had not decided the merits and had disposed of the appeals as not maintainable because of the settlement proceedings, the remand did not disclose any mistake apparent on record. The Tribunal's order was upheld. Case-Laws Income Tax Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460797