ITAT Jaipur sets aside contradictory CIT(A) order on 25-day appeal delay; remands Section 14A and other disputes for fresh merits adjudication. The ITAT, Jaipur Bench, has set aside an appellate order containing contradictory findings on condonation of delay. The CIT(A), National Faceless Appeal Centre, initially accepted the assessee’s explanation and condoned a 25-day delay, but subsequently refused condonation and dismissed the same appeal as time-barred.