https://www.taxtmi.com/caselaws?id=772193 ITAT Indore condoned 76-day delay in filing appeal as sufficient cause was shown and revenue had no objection. The tribunal set aside CIT(A)'s ex-parte order passed under Section 250, finding it violated principles of natural justice as the assessee never received hearing notices. The order failed to examine case merits as required under Section 250(6). Matter remanded to CIT(A) for fresh adjudication on merits after providing reasonable opportunity to the assessee. The case involved determination of whether land sold constituted agricultural or non-agricultural property for long-term capital gains computation. en-us Mon, 05 May 2025 00:00:00 +0530 Thu, 05 Jun 2025 08:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772193 ITAT Indore condoned 76-day delay in filing appeal as sufficient cause was shown and revenue had no objection. The tribunal set aside CIT(A)'s ex-parte order passed under Section 250, finding it violated principles of natural justice as the assessee never received hearing notices. The order failed to examine case merits as required under Section 250(6). Matter remanded to CIT(A) for fresh adjudication on merits after providing reasonable opportunity to the assessee. The case involved determination of whether land sold constituted agricultural or non-agricultural property for long-term capital gains computation. Case-Laws Income Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772193