https://www.taxtmi.com/caselaws?id=58076 The Tribunal allowed the departmental appeal, finding errors in the condonation of delay, admission of fresh evidence, and decision on the merits by the Commissioner (Appeals). The Tribunal held that the delay in filing the appeal was not justified, fresh evidence was improperly admitted, and the case was prematurely decided on its merits. The appeal to the Commissioner (Appeals) was deemed incompetent as the assessee was not aggrieved by the original assessment order. The Tribunal canceled the Commissioner (Appeals) order, ruling in favor of the department. en-us Sat, 31 Jul 1982 00:00:00 +0530 Fri, 17 Dec 2010 12:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58076 The Tribunal allowed the departmental appeal, finding errors in the condonation of delay, admission of fresh evidence, and decision on the merits by the Commissioner (Appeals). The Tribunal held that the delay in filing the appeal was not justified, fresh evidence was improperly admitted, and the case was prematurely decided on its merits. The appeal to the Commissioner (Appeals) was deemed incompetent as the assessee was not aggrieved by the original assessment order. The Tribunal canceled the Commissioner (Appeals) order, ruling in favor of the department. Case-Laws Income Tax Sat, 31 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58076