https://www.taxtmi.com/caselaws?id=775050 ITAT Delhi directed CIT(A) to condone 1007-day delay in filing appeal and admit the case for adjudication on merits. The tribunal found sufficient cause for delay as the assessee was pursuing alternative remedy before CPC after denial of section 80IC deduction without reasons. ITAT held that assessee had valid grounds for the delay and ordered CIT(A) to pass a speaking order on the merits of the case. The assessee was also granted permission to file additional grounds in support of contentions. All grounds raised by the assessee were allowed for statistical purposes, enabling proper adjudication of the substantive issues. en-us Wed, 16 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775050 ITAT Delhi directed CIT(A) to condone 1007-day delay in filing appeal and admit the case for adjudication on merits. The tribunal found sufficient cause for delay as the assessee was pursuing alternative remedy before CPC after denial of section 80IC deduction without reasons. ITAT held that assessee had valid grounds for the delay and ordered CIT(A) to pass a speaking order on the merits of the case. The assessee was also granted permission to file additional grounds in support of contentions. All grounds raised by the assessee were allowed for statistical purposes, enabling proper adjudication of the substantive issues. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775050