Merits Over Technicalities: ITAT Condones 518-Day Delay, Sets Aside Ex Parte CIT(A) Orders   Arham Enterprise Vs ITO (TDS) (ITAT Rajkot) Citation: ITA No. 147 & 148/Rjt/2025   Facts: 1.  On receipt of the CIT(Appeals) order, the assessee forwarded the same to his accountant with the direction to send it to consultant who is handing…

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