ITAT Condoned Delay in Oriental Bank’s Tax Appeal Due to Merger, Sets Aside CIT(A) Ex Parte Order for Ignoring Crucial TDS Evidence

ITAT condoned the delay in Oriental Bank's tax appeal due to its merger and set aside the CIT(A)'s ex-parte order for ignoring crucial TDS evidence. The tribunal acknowledged that the merger constituted a valid reason for the delay in filing the appeal. Furthermore, the CIT(A)'s failure to consider significant TDS evidence was deemed a procedural lapse. This decision ensures that the merged entity gets a fair hearing on its tax appeal, emphasizing the importance of considering all relevant evidence and acknowledging genuine reasons for procedural delays.