ITAT sets aside CIT(A)’s order due to Erroneous Delay Calculation, directs fresh Hearing on Condonation Request

The ITAT set aside the CIT(A)'s order due to an erroneous delay calculation and directed a fresh hearing on the condonation request. The tribunal emphasized the importance of accurate calculations and proper consideration of condonation requests. This ruling underscores the need for meticulousness in tax proceedings and fair treatment of taxpayers.