https://www.taxtmi.com/caselaws?id=769470 The Gujarat HC quashed the CIT(Appeals) order dismissing an appeal for delay. The petitioner had filed Form No.35 manually within the extended time limit per Circular No. 20/2016 dated 26.05.2016. The HC held that since the appeal was filed within the extended deadline of 15.06.2016, dismissal on grounds of delay was improper. The matter was remanded to CIT(Appeals) for decision on merits with proper hearing opportunity for the petitioner. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769470 The Gujarat HC quashed the CIT(Appeals) order dismissing an appeal for delay. The petitioner had filed Form No.35 manually within the extended time limit per Circular No. 20/2016 dated 26.05.2016. The HC held that since the appeal was filed within the extended deadline of 15.06.2016, dismissal on grounds of delay was improper. The matter was remanded to CIT(Appeals) for decision on merits with proper hearing opportunity for the petitioner. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769470