https://www.taxtmi.com/caselaws?id=463946 The Tribunal condoned the delay in filing the appeal after accepting the assessee's affidavit and finding the explanation genuine on the facts presented. It then remanded the assessment for fresh consideration because the assessment record showed that books of account, bank statements and return-related documents had not been considered, and the assessee had not been given a proper opportunity before completion of the assessment. The Assessing Officer was directed to grant a hearing and consider the evidence to be produced, with the result that the appeal succeeded only to the extent of restoration for de novo adjudication in line with natural justice. en-us Fri, 20 Nov 2020 00:00:00 +0530 Tue, 23 Sep 2025 14:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463946 The Tribunal condoned the delay in filing the appeal after accepting the assessee's affidavit and finding the explanation genuine on the facts presented. It then remanded the assessment for fresh consideration because the assessment record showed that books of account, bank statements and return-related documents had not been considered, and the assessee had not been given a proper opportunity before completion of the assessment. The Assessing Officer was directed to grant a hearing and consider the evidence to be produced, with the result that the appeal succeeded only to the extent of restoration for de novo adjudication in line with natural justice. Case-Laws Income Tax Fri, 20 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463946