Tribunal Condones Appeal Delay, Criticizes Tax Officer and CIT(A) for Inadequate Investigation; Orders Fresh Review.

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....Condonation of delay filling appeals - The Tribunal, after thorough analysis, decided to condone the delay, considering the principle of substantial justice. It also found shortcomings in the AO's actions, including inadequate investigations and discrepancies in assessments. Additionally, it criticized the CIT(A) for not properly considering additional evidence and not adjudicating on the merits of the case. Ultimately, the Tribunal set aside the order of the CIT(A) and remanded the case for a fresh adjudication, allowing the appeal for statistical purposes.....