Tribunal allows appeal before CIT(A) after 335-day delay due to Covid-19 & Norway docs issue. No negligence found. Case sent back for fresh review.

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....The Appellate Tribunal considered the condonation of a 335-day delay in filing an appeal before the CIT (A). The assessee's explanation, including difficulties related to obtaining documents from Norway and the impact of the Covid-19 pandemic, was deemed sufficient. The Tribunal found no intentional delay or negligence on the part of the assessee. Citing Supreme Court precedent, the Tribunal disagreed with the First Appellate Authority's rejection of the explanation. The case was remitted to the CIT (A) for fresh adjudication, with the directive to consider all relevant evidence and provide the assessee with a hearing. The appeal was allowed for statistical purposes.....