The Tribunal restored the matter to the Assessing Officer with direction to decide the issue afresh in accordance with law. The assessee was also directed to be more vigilant in future and to furnish all his submissions and evidence on the grounds of appeal as soon as possible. (AY.2010-11)
Basant Sekhani v. ITO (2023)108 ITR 14 (SN)(Surat) (Trib)
S. 250 : Appeal-Commissioner (Appeals)-Delay of 350 days-Delay in filing the appeal is condoned-Matter remanded to the file of the Assessing Officer to decide on merits.[S.144, 271(1)(c)]