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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the order dismissing the appeal for want of a better affidavit in support of the delay condonation application should be set aside and the delay condonation request reconsidered by the Tribunal.
Analysis: The appeal arose from the Tribunal's refusal to entertain the appeal solely because the affidavit supporting the delay condonation application was considered inadequate. The Court noted the submission that the additional affidavit was ready and that its non-filing was occasioned by practical difficulty in uploading it during video-conference hearing. Finding that no prejudice would be caused to the respondent if the delay application were reconsidered, the Court directed filing of an additional affidavit and fresh consideration by the Tribunal.
Conclusion: The impugned order was set aside and the delay condonation application was remitted to the Tribunal for fresh consideration.
Final Conclusion: The appeal was disposed of by reopening the delay condonation question before the Tribunal, without adjudicating the questions of law on merits.