Income Tax: ITAT Condones Delay Despite No Response to Notices, Allows Fresh Assessment

The Income Tax Appellate Tribunal (ITAT) demonstrated a flexible approach by condoning a delay in filing appeals, even though there was no immediate response to notices issued. The tribunal considered the circumstances indicating genuine hardship on the part of the appellant, which led to the belated filing. Consequently, the ITAT allowed these appeals to be admitted and remanded the matters for fresh adjudication by the lower authorities. This decision reflects the judiciary's equitable stance, ensuring that deserving cases are heard on their merits, even when procedural timelines are missed due to valid reasons.