Appeal Dismissed on Delay Remanded for Merits Despite Non-Compliance

Meenaba Divyavirsinhji Alias Vs DCIT (ITAT Ahmedabad) Meritorious Appeal Should Not Be Rejected on Limitation Alone — ITAT Ahmedabad Restores Matter with Costs The Ahmedabad Bench of the ITAT set aside the order of the CIT(A)/NFAC for AY 2019-20, holding that a meritorious appeal involving substantial additions cannot be dismissed solely on the ground of delay without adjudicating the issues on merits. Key findings of the Tribunal: CIT(A) erred in dismissing appeal in limine: The CIT(A) rejected the assessee’s appeal for 87-day delay without examining the grounds on merits. The Tribunal h...